, 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=185){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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 16 Apr 1792 | John Bruce Stewart of Simbister | James Johnson Alexander Ramsay |
Body Servant Gardner |
2 | 2 | £2.10.0 | £0.5.0 | |||||
| 26 Apr 1792 | Gideon Gifford of Busta | William Ormond | Gardner | 1 | 1 | £1.5.0 | £0.2.6 | |||||
| 3 | 3 | £3.15.0 | £0.7.6 | |||||||||
| 10 pr[per] Cent | on above | £0.7.6 | ||||||||||
| £4.2.6 | Total |
Transcribe other information
A Survey of the MALE SERVANTS TAX. arisen in the Lordship of Shetland from the
5th of April 1792 to 5th April 1793 by Francis Heddell Surveyor
I Francis Heddell Surveyor aforesaid do hereby Certify that upon Carefull Examination I
Find the foregoing duties amount to the Sum of Four pounds two Shillings Six pence Sterling
and that upon this Twelfth day of November Seventeen Hundred and Ninety two years I left for
Mr John Bruce Collector of the said Tax for the Lordship of Shetland at his office in Lerwick an
exact Duplicate of this Account duly Examined and Compared which Contained my Oath
that the foregoing Inhabitants were duly served with Requisitions and that they were
charged in Conformity to their several returns or according to my knowledge & belief that
they were liable in said duties -
Francis Heddell Surveyor
51
[Page] 185
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).