, Male servant tax - Volume 19 - Counties (see 'More info' for county details), E326/5/19&destination=/virtual-volumes/volume-images/volume_data-E326-5-19/REX01666?image_number=138){kind=link}
Volume contents
- 3 - 1792-93 , Aberdeenshire
- 13 - 1792-93 , Argyll
- 19 - 1792-93 , Ayrshire
- 35 - 1792-93 , Banffshire
- 37 - 1792-93 , Berwickshire
- 45 - 1792-93 , Buteshire
- 47 - 1792-93 , Caithness
- 49 - 1792-93 , Clackmannanshire
- 53 - 1792-93 , Cromartyshire
- 55 - 1792-93 , Dunbartonshire
- 59 - 1792-93 , Dumfriesshire
- 65 - 1792-93 , East Lothian (Haddingtonshire)
- 71 - 1792-93 , Fife
- 83 - 1792-93 , Angus (Forfarshire)
- 89 - 1792-93 , Inverness-shire
- 91 - 1792-93 , Kincardineshire
- 95 - 1792-93 , Kinross-shire
- 99 - 1792-93 , Kirkcudbrightshire
- 103 - 1792-93 , Lanarkshire
- 119 - 1792-93 , Midlothian (Edinburghshire)
- 151 - 1792-93 , Morayshire (Elginshire)
- 153 - 1792-93 , Nairnshire
- 155 - 1792-93 , Peeblesshire
- 159 - 1792-93 , Perthshire
- 171 - 1792-93 , Renfrewshire
- 177 - 1792-93 , Ross-shire
- 179 - 1792-93 , Roxburghshire
- 183 - 1792-93 , Selkirkshire
- 185 - 1792-93 , Shetland
- 187 - 1792-93 , Stirlingshire
- 195 - 1792-93 , Sutherland
- 197 - 1792-93 , West Lothian (Linlithgowshire)
- 205 - 1792-93 , Wigtownshire
| Date | Masters & mistresses names & designations | Servants names | Quality of servants | Number of servants | Bachelor servants | One and two servants | Three and four servants | Five to seven servants | Eight to ten servants | Eleven or more servants | Duty | 10% per 31 George III |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 17 May 1792 | Libberton parish | |||||||||||
| Brought over | 14 | 2 | 5 | 4 | 5 | £23.10.0 | £2.7.0 | |||||
| Lord Sommervill | Robert Johnston Samuel Rentoul |
Buttler Gardner |
2 | 2 | 2 | £5.0.0 | £0.10.0 | |||||
| Lord Ancrum | August Hercher John Alexander |
2 | 2 | 2 | £5.0.0 | £0.10.0 | ||||||
| James Hume Esq | 3 | 3 | £4.10.0 | £0.9.0 | ||||||||
| John Trotter Esq | Robert Harper Alexander Train William Brown Alexander Allan |
H [House] Servant Chase Driver Groom Gardner |
4 | 4 | 4 | £11.0.0 | £1.2.0 | |||||
| Lieut Coll [Lieutenant Colonel] Trotter | William Mead | 1 | 1 | 1 | £2.10.0 | £0.5.0 | ||||||
| Major Alexander Trotter | John Jamieson | 1 | 1 | 1 | £2.10.0 | £0.5.0 | ||||||
| Gilbert Waugh Esq | James Oliphant | 1 | 1 | £1.5.0 | £0.2.6 | |||||||
| 28 | 12 | 12 | 11 | 5 | £55.5.0 | £5.10.6 | ||||||
| 18 May 1792 | Laswade | |||||||||||
| Right Honble [Honourable] H Dundas | John Cream | 1 | 1 | £2.0.0 | £0.4.0 | |||||||
| John Thompson Esq | 1 | 1 | £1.5.0 | £0.2.6 | ||||||||
| Commr [Commissioner] James Edgar | 2 | 2 | 2 | £5.0.0 | £0.10.0 | |||||||
| Mr Simpson of Viewfield | 1 | 1 | 1 | £2.10.0 | £0.5.0 | |||||||
| Colonell Hepburn | Alexander Bain | H [House] Servant | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| James Durham Esq | John Grub John Coulter William Rutherfoord |
Footman Coachman a Boy |
3 | 3 | £4.10.0 | £0.9.0 | ||||||
| William Simpson Esq | 1 | 1 | £1.5.0 | £0.2.6 | ||||||||
| Robert Clark Esq | George Young Archibald Young John Rannie William Lindsay |
Gardner Buttler H [House] Servant Coachman |
4 | 4 | £6.0.0 | £0.12.0 | ||||||
| Bishop Abernathie Drummond | Thomas Muir John Ross |
Gardner a Foot Boy |
2 | 2 | £2.10.0 | £0.5.0 | ||||||
| Carry over | 16 | 3 | 8 | 7 | 1 | £26.5.0 | £2.12.6 |
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[Page] 138
Scottish Exchequer (Tax Records), Male servant tax - Volume 19 - Counties (see 'More info' for county details), E326/5/19
Volume 19 contains male servant tax rolls, 1792-1793, for each county except Orkney. Royal burghs are covered in volume 20.
Scottish Exchequer (Tax Records)
The Scottish Exchequer, and subsequently the Court of Exchequer, were concerned with the accounting of collected taxes in Scotland. These taxes include the Carriage tax (1785-1798), Cart tax (1785-1798), Clock and watch tax (1797-1798), Dog tax (1797-1798), Farm horse tax (1797-1798), Servant tax (1777-1798), Hearth tax (1691-1695), Horse tax (1785-1798), Inhabited house tax (1778-1798), Land tax (1645-1831), Poll tax (1694-1698), Shop tax (1785-1789), Window tax (1748-1798). Following the Consolidating Acts (38 Geo. III cap. 40 and 41), the duties on windows, inhabited houses, male servants, carts, carriages and dogs were incorporated in Consolidated Schedules of Assessed Taxes (1798-1799).