, 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=78){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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Sallan | ||||||||||||
| 11 Aug 1792 | James Hally Kinneddar | Gavin Drummond | GameKr [Gamekeeper] | 1 | 1 | £1.5.0 | £0.2.6 | |||||
| Scoonie | ||||||||||||
| 14 July 1792 | James Christie Durie | 5 | 5 | 8.15.0 | £0.17.6 | |||||||
| Strathmiglo | ||||||||||||
| 2 Aug 1792 | Lady Moncrieff Pitlour | 2 | 2 | £2.10.0 | £0.5.0 | |||||||
| James Cheap Wallfield | 3 | 3 | £4.10.0 | £0.9.0 | ||||||||
| 5 | 2 | 3 | £7.0.0 | £0.14.0 | ||||||||
| St Andrews | ||||||||||||
| 24 Jul 1792 | Mrs Martin Edinside | 1 | 1 | £1.5.0 | £0.2.6 | |||||||
| Robert Low of Clatto | 2 | 2 | £2.10.0 | £0.5.0 | ||||||||
| James Cheap Strathtyrum | 4 | 4 | £6.0.0 | £0.12.0 | ||||||||
| 7 | 3 | 4 | £9.15.0 | £0.19.6 | ||||||||
| Torryburn | ||||||||||||
| 13 Aug 1792 | Sir William Erskine | James Liddell William Ness William Mathieson John Stewart Andrew Low John Gillespie George Stevenson George Martin James Manderston |
Gardiner Butler Coachman Footman Footman Huntsman Whipper Inn Under Groom GameK [Gamekeeper] |
9 | 9 | £18.0.0 | £1.16.0 | |||||
| William Moulter Annfield | 1 | 1 | £1.5.0 | £0.2.6 | ||||||||
| 10 | 1 | 9 | £19.5.0 | £1.18.6 | ||||||||
| Wemyss | ||||||||||||
| William Wemyss Esq | 9 | 9 | £18.0.0 | £1.16.0 |
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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).