, 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=147){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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Surcharges | ||||||||||||
| Alexander Christie Esq Currie | Glaud Davidson | Gamekeeper | 1 | 1 | £3.0.0 | £0.6.0 | ||||||
| William Simpson of Viewfield | John Bowers | Gamekeeper | 1 | 1 | 1 | £5.0.0 | £0.10.0 | |||||
| James Dewar of Vogrie | John Ogg | Gamekeeper | 1 | 1 | £4.0.0 | £0.8.0 | ||||||
| William Swanston of [Amarill] | John Ranken | Gamekeeper | 1 | 1 | £2.10.0 | £0.5.0 | ||||||
| Capt [Captain] Rob Smark Inveresk | 1 | 1 | 1 | £5.0.0 | £0.10.0 | |||||||
| Cumberland Fulton Inveresk | Waiter | 1 | 1 | £2.10.0 | £0.5.0 | |||||||
| 6 | 2 | 4 | 2 | £22.0.0 | £2.4.0 |
Transcribe other information
13
[Page] 147
Proof
89 at £1.5.0 is £111.5.0
98 at £1.10.0 is £147.0.0
61 at £1.15.0 is £106.15.0
17 at £2.0.0 is £34.0.0
25 at £3.0.0 is £75.0.0
£474.0.0
35 Bachelors at £1.5.0 is £43.15.0
£517.15.0
10 Per cent upon this sume £51.15.0
Grand Total £569.10.6
I John Wood Surveyor aforesaid do hereby certify that upon careful Examination I find the
Above duties to amount to the sum of Five Hundred & sixty nine pounds ten Shillings & sixpence Stg [Sterling] and that
this same day being the 9th Febry [February] 1793 I did deliver into the office of George Cranston Esq Collector
a full duplicate of this account in which I certified that the charges against the different Inhabitants were
either made from returns to my Requisition or from the best information I could get when they failed
to make such returns
John Wood
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).