, 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=178){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 | Parishes Collected | |||||||||||
| Tarbat Parish | 3 | 3 | £4.10.0 | £0.9.0 | ||||||||
| Fearn Parish | 1 | 1 | £1.5.0 | £0.2.6 | ||||||||
| Killmure easter Parish | 1 | 1 | £1.5.0 | £0.2.6 | ||||||||
| Loggie Parish | 2 | 1 | 2 | £3.15.0 | £0.7.6 | |||||||
| Rosskeen Parish | 3 | 3 | £3.15.0 | £0.7.6 | ||||||||
| Alness Parish | 12 | 12 | 12 | £51.0.0 | £5.2.0 | |||||||
| Killtearn Parish | 6 | 2 | 6 | £10.0.0 | £1.0.0 | |||||||
| Dingwall Parish | 1 | 1 | £1.5.0 | £0.2.6 | ||||||||
| Urray Parish | 6 | 2 | 4 | £8.10.0 | £0.17.0 | |||||||
| Killmure wester Parish | 3 | 3 | £3.15.0 | £0.7.6 | ||||||||
| Killearnan Parish | 2 | 2 | £2.10.0 | £0.5.0 | ||||||||
| Avoch Parish | 2 | 2 | £2.10.0 | £0.5.0 | ||||||||
| Kincardin Parish | 1 | 1 | 1 | £2.10.0 | £0.5.0 | |||||||
| Aplecross Parish | 2 | 2 | £2.10.0 | £0.5.0 | ||||||||
| 45 | 16 | 26 | 7 | 12 | £99.0.0 | £9.18.0 | ||||||
| John Ross | Gamekeeper Vide below | 1 | 1 | 1 | £2.10.0 | £0.5.0 | ||||||
| 46 | 17 | 27 | 7 | 12 | £101.10.0 | £10.3.0 | ||||||
| Omission in the preceding Charge | ||||||||||||
| Fearn Parish | ||||||||||||
| Capt. [Captain] David McCulloch of Glasstulick though in England himself with his Regiment | John Ross | Gamekeeper | 1 | 1 | 1 | £2.10.0 | £0.5.0 | |||||
| £2.15.0 | ||||||||||||
| ad [add] | £108.18.0 | |||||||||||
| Total | £111.13.0 |
Transcribe other information
[Page] 178
Survey Continued
Prooff
45 Servants
16 Batchelors Servants at £1.5.0 each is £20.0.0
26 Servants .................at £1.5.0 each is £32.10.0
7 Servants....................at £1.10.0 each is £10.10.0
12 Servants..................at £3.0.0 each is £36.0.0..............................£99.0.0
10 per Cent on £99.0.0 is .................................................................£9.18.0
.........................................................................................................£108.18.0 Total..............................................£108.18.0
I David Ross Asisstant Surveyor aforesaid, do hereby certify, That upon carefull examination of the foregoing
Rates & Duties, I find they Amount in whole to One hundred & eight pounds eighteen Shillings, and that on
the Second day of October currant I delivered to Roderick McKenzie of Scotsburn Collector of Said Duties for the
aforesaid, An exact Duplicate of the Above Acct [Account] duly examined and compared with the foregoing, which
contained my Oath that the preceding Acct [Account] contained the numbers of Servants retained or employed by the Several [Masters]
or Misstress's, according to the best of my knowledge or Information
Tain 10th October 1792.....................................................................................David Ross Assistant
A Survey of the Rates
& Duties on Male Servants
Arisen in the Shire of Ross
for the year ending 5th April
1793
Ross Shire
Exd [Examined] GS
27
178
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).