, 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=165){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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 1792 | Meigle Parish Brot [Brought] Over | 2 | 2 | £6.0.0 | £0.12.0 | |||||||
| 26 Jul 1792 | Alexander Nairn Esqr Drumkilbo | James Stewart John Bowie William Anderson |
House servt [servant] Gardner Cook |
3 | 3 | £4.10.0 | £0.9.0 | |||||
| 5 | 3 | 2 | £10.10.0 | £1.1.0 | ||||||||
| Aileth Parish | ||||||||||||
| Sir William Ramsay Bat [Baronet] Banff Batch [Batchelor] | David Brown | Riding Servt [Servant] | 1 | 1 | 1 | £2.10.0 | £0.5.0 | |||||
| James Mylne Esqr Hey Yards | Duff Davidson James Reid |
Butler Groom |
2 | 2 | £2.10.0 | £0.5.0 | ||||||
| 3 | 1 | 3 | £5.0.0 | £0.10.0 | ||||||||
| Kinfawns Parish | ||||||||||||
| 13 Aug 1792 | John Craigie Esqr Glendoik | Robert Gardner Robert Peddie Thomas Thomson |
Gamekeeper Coachman Gardner |
3 | 3 | £4.10.0 | £0.9.0 | |||||
| Thomas Hunter of Glencarse | Andrew Ritchie | Gardner &c | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| 4 | 1 | 3 | £5.15.0 | £0.11.6 | ||||||||
| Insture Parish | ||||||||||||
| 14 Aug 1792 | Sir John Wedderburn Bat [Baronet] Balandean | John Porter Laurence Glass William Fashconer [Falconer] James Lindsay |
House Servt [Servant] Footman Coachman Gardner |
4 | 4 | £6.0.0 | £0.12.0 | |||||
| John McClaren Drumie | James Anderson | Gardner | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| 5 | 1 | 4 | £7.5.0 | £0.14.6 | ||||||||
| Longforgain Ph [Parish] | ||||||||||||
| 15 Aug 1792 | George Paterson Esqr Castle huntly | John Brown John Young William Miller John Lucky |
Butler Gardner Coachman footman |
4 | 4 | £6.0.0 | £0.12.0 | |||||
| Thomas Mylne Esqr Millfield | Alexander Gullen James Tilby |
Butler Postilion |
2 | 2 | £2.10.0 | £0.5.0 | ||||||
| 6 | 2 | 4 | £8.10.0 | £0.17.0 | ||||||||
| Errol Parish | ||||||||||||
| 16 Aug 1792 | John Allan Esqr Errol | William Flouerdane Robert Sym John Henderson James Miller Norman Robertson |
Gamekeeper footman Coachman Gardner Gamekeeper |
5 | 5 | £8.15.0 | £0.17.6 | |||||
| James Yeaman Esqr Murrie Batchelor | John McInnes Alexander Meason |
House Servt [Servant] Gardner |
2 | 2 | 2 | £5.0.0 | £0.10.0 | |||||
| 7 | 2 | 2 | 5 | £15.15.0 | £1.7.6 | |||||||
| Abernethie Ph [Parish] | ||||||||||||
| 17 Aug 1792 | Alexander Murray Esqr Aiton | Thomas Dawson Patrick Smith |
Gardner House Sert [Servant] |
2 | 2 | £2.10.0 | £0.5.0 | |||||
| James Paterson Esqr Carpou | John Brown George Anderson |
Valet Gardner |
2 | 2 | £2.10.0 | £0.5.0 | ||||||
| 4 | 4 | £5.0.0 | £0.10.0 |
Transcriber's notes
Errol total duty should be £13.15.0 not £15.15.0
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).