, 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=89){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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 25 Jul 1792 | Arthur Forbes of Culloden Esqr. | 9 | 9 | £48.0.0 | £1.16.0 | |||||||
| Sir James Grant of Grant Barronet | 7 | 7 | £12.5.0 | £1.4.6 | ||||||||
| The Honbl. [Honourable] Archibald Fraser of Lovate Esqr. | 5 | 5 | £8.15.0 | £0.17.6 | ||||||||
| Æneas McIntosh of Macintosh Esqr. | 4 | 4 | £6.0.0 | £0.12.0 | ||||||||
| Alexander McDonald of Glengarry Under Age | 4 | 4 | £6.0.0 | £0.12.0 | ||||||||
| Alexander Baillie of Dochfour | 3 | 3 | £4.10.0 | £0.9.0 | ||||||||
| Sir Robert Sinclair Bart. [Baronet] F Ge. [Fort George] | 2 | 2 | £2.10.0 | £0.5.0 | ||||||||
| David Davidson of Cantra Esqr. | 2 | 2 | £2.10.0 | £0.5.0 | ||||||||
| Edward Fraser of Relick | 2 | 2 | £2.10.0 | £0.5.0 | ||||||||
| John Fraser of Johnagairn | 1 | 1 | £1.5.0 | £0.2.6 | ||||||||
| Alexander Chisholm of Chisholm | 2 | 2 | £2.10.0 | £0.5.0 | ||||||||
| Capt. [Captain] John Baillie of Dunain | 2 | 2 | £2.10.0 | £0.5.0 | ||||||||
| Euan Cameron of Glenevas | 2 | 2 | £2.10.0 | £0.5.0 | ||||||||
| Capt. [Captain] James Fraser of Culduthal | 2 | 2 | £2.10.0 | £0.5.0 | ||||||||
| Alexander Grant Younger of Grant | 1 | 1 | £2.10.0 | £0.5.0 | ||||||||
| Lachlan McGiloray Esquire | 1 | 1 | £2.10.0 | £0.5.0 | ||||||||
| Alexander Fraser of Struie Esquire | 1 | 1 | £2.10.0 | £0.5.0 | ||||||||
| John Peter Grant of Rothiemurcus Esquire | 1 | 1 | £2.10.0 | £0.5.0 | ||||||||
| Thomas Grant of Corrmony Esqr. | 1 | 1 | £2.10.0 | £0.5.0 | ||||||||
| William McIntosh of Aberarder Esqr. | 1 | 1 | £2.10.0 | £0.5.0 | ||||||||
| James Fraser of Gortulig | 2 | 2 | £2.10.0 | £0.5.0 | ||||||||
| George McPherson of Invereashie | 1 | 1 | £1.5.0 | £0.2.6 | ||||||||
| Alexander Treapan Lt. [Lieutenant] Govenor F [Fort] Augustus | 1 | 1 | £1.5.0 | £0.2.6 | ||||||||
| George Baillie of Leys | 1 | 1 | £1.5.0 | £0.2.6 | ||||||||
| James Fraser of Belladrum | 1 | 1 | £1.5.0 | £0.2.6 | ||||||||
| Mr[s]. Capt. [Captain] Fraser of Tanellan | 1 | 1 | £1.5.0 | £0.2.6 | ||||||||
| Patrick Grant of Glenmorrison | 1 | 1 | £1.5.0 | £0.2.6 | ||||||||
| Capt. [Captain] John Grant Younger of Glenmorrison | 1 | 1 | £1.5.0 | £0.2.6 | ||||||||
| Alexander Fraser of Torbreck | 2 | 2 | £2.10.0 | £0.5.0 | ||||||||
| Coll. [Colonel] John McLeod of Tallasker | 1 | 1 | £1.5.0 | £0.2.6 | ||||||||
| John McLeod of Razay | 1 | 1 | £1.5.0 | £0.2.6 | ||||||||
| Lieut. Coll. [ Lieutenant Colonel] William Grant late 42 Regt. [Regiment] | 1 | 1 | £1.5.0 | £0.2.6 | ||||||||
| Mrs. Grant of Skiggly | 1 | 1 | £1.5.0 | £0.2.6 | ||||||||
| Lieut. Coll. [Lieutenant Colonel] Graham of the 42nd Regt. [Regiment] F [Fort] George | 1 | 1 | £2.10.0 | £0.5.0 | ||||||||
| Capt. [Captain] Dickson of the 42nd Regt. [Regiment] F [Fort] George | 1 | 1 | £2.10.0 | £0.5.0.0 | ||||||||
| Lieut. [Lieutenant] McKinzie of Torburn of the 42nd Regt. [Regiment] F [Fort] George | 2 | 2 | £5.0.0 | £0.10.0 | ||||||||
| Mr. Grant of Redcastle for one Game keeper | 1 | 1 | £2.10.0 | £0.5.0 | ||||||||
| John Campbell of Calder for one Game keeper | 1 | 1 | £1.5.0 | £0.2.6 | ||||||||
| Mr. Cameron of Lashell for one Game keeper | 1 | 1 | £2.10.0 | £0.5.0 | ||||||||
| Lewis Cuthbert of Castlehill for one Game keeper | 1 | 1 | £1.5.0 | £0.2.6 | ||||||||
| Angus McDonald of Scothouse | 1 | 1 | £1.5.0 | £0.2.6 | ||||||||
| Thomas Warrand of Lentran | 1 | 1 | £1.5.0 | £0.2.6 | ||||||||
| Total | 78 | 12 | 34 | 11 | 12 | 9 | £128.0.0 | £12.16.0 | ||||
| 32 |
Transcribe other information
Page 89
Abstract of the MALE SERVANTS TAX. within the Shire of Inverness
from the 5th April 1792 to the 5th April 1793 by John Rose Surveyor
Proof
12 batchelor servants @ £2.10.0 each is £30.0.0
34 servants of colum one & two @ £1.5.0 is £42.10.0
11 servants of colum three & four @ £1.10.0 is £16.0.0
12 servants of colum five & seven @ £1.15.0 is £24.0.0
9 servants of colum eight & ten @ £2.0.0 is £18.0.0
[Total] £128.0.0
Interest Yr[thereon] at 10pr C per An [Annum] £12.16.0
Grand Total £140.16.0
I John Rose Surveyor Aforesaid do hereby Certify that upon carefull examination of the above dutys, I find they amount to One
hundred and forty pounds Sixteen Shillings Sterling, and that upon the twenty third Current I delivered to Mr. James
Grant Collector of the said duty for the town aforesaid an exact duplicate of the above account which contains my oath that the
preceeding Inhabitants are dully served with Requisitions of the dates aforesaid requiring them within fourteen
days to deliver to me an attested list of the Horses and Carriages used and employed by them from the 5th
April 91 to the 5th April 92 and that the above a Account was made up from their several Returns to me, from the
best information or my own certain knowledge of their Respective establishments
John Rose Surveyor
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).