, 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=168){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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Brought Over | 249 | 31 | 68 | 69 | 57 | 22 | 33 | £470.0.0 | £47.0.0 | |||
| £470.0.0 | ||||||||||||
| Proof | ||||||||||||
| 31 at £1.5.0 | £38.15.0 | |||||||||||
| 68 at £1.5.0 | £85.0.0 | |||||||||||
| 69 at £1.10.0 | £103.10.0 | |||||||||||
| 57 at £1.15.0 | £99.15.0 | |||||||||||
| 22 at £2.0.0 | £44.0.0 | |||||||||||
| 33 at £3.0.0 | £99.0.0 | |||||||||||
| £470.0.0 | ||||||||||||
| £470 at 10 PCt [per cent] | £47.0.0 | |||||||||||
| £517.0.0 | £517.0.0 |
Transcribe other information
[Page] 168
Perth 19 November 1792 I Laurence Buchan Surveyor aforesaid do hereby certify
That upon careful Examination of the Several Rates and Duties I find they amount in Whole
to Five hundred and Seventeen pounds str. [Sterling] and this date I deliverd to James Maxton
Esquire Collector of the said Duties for the Shire aforesaid an exact Duplicate of the Above Account
duly examined and compared with the foregoing Requisitions being left with the several Masters
and Mistresses or at their dwelling houses to which returns were made agreable to the Above charge
[Signed] Laurence Buchan Surveyor
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).