, 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=53){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 | Cullicuden Parish | |||||||||||
| George Grant Munro of Pointsfield | William Bain | Postilion | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| George Grant Munro of Pointsfield | Alexander Finlay | Gardiner | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| David Urqt [Urquhart] Bralangl [Braelangwall] | James Rynie | Postillion | 1 | 1 | £1.10.0 | £0.3.0 | ||||||
| David Urq. [Urquhart] Braelangwall | Collin McIntosh | House Servt [Servant] | 1 | 1 | £1.10.0 | £0.3.0 | ||||||
| David Urqt [Urquhart] Bralangl [Braelangwall] | Gardener | 1 | 1 | £1.10.0 | £0.3.0 | |||||||
| 5 | 2 | 3 | £7.0.0 | £0.14.0 | ||||||||
| Cromarty Town & Parish | ||||||||||||
| Capt [Captain] John McKenzie | George Logan | Postillion | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| Capt [Captain] John McKenzie | Alexander Fraser | house Sevt [Servant] | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| 2 | 2 | £2.10.0 | £0.5.0 | |||||||||
| Parishes Collected | ||||||||||||
| Cullicuden Parish | 5 | 2 | 3 | £7.0.0 | £0.14.0 | |||||||
| Cromarty Town & Parish | 2 | 2 | £2.10.0 | £0.5.0 | ||||||||
| 7 | 4 | 3 | £9.10.0 | £0.19.0 | ||||||||
| Proof | ||||||||||||
| 7 Servts [Servants] | ||||||||||||
| 4 Servants @ £1.5.0 each | £5.0.0 | |||||||||||
| 3 Servants @ £1.10.0 each | £4.10.0 | £9.10.0 | ||||||||||
| 10% per Gt [George Tax] on £9.10.0 | £0.19.0 | |||||||||||
| £10.9.0 Total | £10.9.0 |
Transcribe other information
[Page] 53
A Survey of the Rates and Duties on Male Servants Arising in the Shire of Cromarty
from 5th April 1792 to 5th April 1793. By David Ross Assistant Surveyor.
I David Ross Assistant Surveyor aforesaid do hereby certify That upon carefull examination of the
foregoing Rates and Duties, I find they Amount in whole to Ten Pounds, Nine Shillings. And that upon
the third day of Octr [October] currt [current] I delivered to Mr Walter Ross Collector of Said Duties for the Shire aforesaid
an exact Duplicate of the above Acct [Account], duly examined & compared with the foregoing, which contained my Oath
that the Above were the Number of Servts [Servants] returned to me of that were kept by the Several Masters According
to the best of my knowledge or Information
Tain 10th Oct [October] 1792
David Ross Assistant
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).