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 | Island of Bute | £ | £ | |||||||||
| 13-- 1792 | The Earl of Bute Mountstewart | John Douglas | Gardner | 1 | 1 | £3.0.0 | £0.6.0 | |||||
| William McLeod Bannatyne Kaims Br [Bachelor] | Malcolm McLeod John Munro |
Gardner | 2 | 2 | 2 | £5.0.0 | £0.10.0 | |||||
| Total | 3 | 2 | 2 | 1 | £8.0.0 | £0.16.0 |
Transcribe other information
Survey of the Island of Bute
MALE SERVANTS TAX
From 5 April 1792 to 5 April 1793 By Robert Aiken
Prooff
2 Bar Servts [Bachelor Servants] £1.5.0 each £2.10.0
2 Servants £1.5.0 each £2.10.0
1 [Servant] £3.0.0 each £3.0.0
[sub-total] £8.0.0
10 PrCt [PerCent] thereon £0.16.0
Total by Prooff £8.16.0
I Robert Aiken Surveyor aforesaid Do hereby Certify that upon
careful Examination of the foregoing Rates and Duties I find they
amount to Eight pounds Sterling which with the ten Per Cent duty thereon
being sixteen shillings Sterling makes the whole amount to be Eight
pounds sixteen shillings Sterling and that upon the Thirtieth day of
November last I caused Deliver to Alexander May Esq Collector of said
Duties for said County at his office an exact Duplicate of and duly examined
and Compared with the foregoing account which contained my oath that Notifications
were delivered or left of the dates foresaid and that the Rates and
Duties charged in said account were just and true to the best of my skill
and knowledge and to the best of my belief no person liabile to be charged was
omitted
[signed]
Robert Aiken
[Page] 45
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).