, 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=91){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 | Ecclesgreeg Parish | |||||||||||
| 26 Jul 1792 | Mrs. Straton of Kirkside | Postillion | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| 27 Jul 1792 | Charles Scott of Creggie Esqr. unmd. [unmarried] | John Lauson | Postillion | 1 | 1 | 1 | £2.10.0 | £0.5.0 | ||||
| Total | 2 | 1 | 2 | £3.15.0 | £0.7.6 | |||||||
| Benholm Parish | ||||||||||||
| James Scott of Brothertown Esqr | Alexander Lamond James Grant |
Gardner Ho [House] hold Servt. [Servant] & Chaise driver |
2 | 2 | 2 | £5.0.0 | £0.10.0 | |||||
| 28 Jul 1792 | David Scott of Neither Benholm Esqr | Postillion | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| George Robertson Scott of Upper Benholm | Daniel Mcdonald Alexander Crichton Arthur Brown |
3 | 3 | £4.10.0 | £0.9.0 | |||||||
| Total | 6 | 2 | 3 | 3 | £10.15.0 | £1.1.6 | ||||||
| Arbuthnott Parish | ||||||||||||
| The Right Honble [Honourable] the Viscount of Arbuthnott | 5 | 5 | £8.15.0 | £0.17.6 | ||||||||
| Dunnottar Parish | ||||||||||||
| 16 Aug 1792 | Mr David Ogilvie of Barras | John Smart | Gairdener | 1 | 1 | £1.5.0 | £0.2.6 | |||||
| John Millne Mill of Stonhaven | William Robertson | Waiter | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| Total | 2 | 2 | £2.10.0 | £0.5.0 | ||||||||
| Fetteresso Parish | ||||||||||||
| 18 Aug 1792 | Robert William Duff of Fetteresso Esqr | -- -- -- James Fullerton |
Butler Postillion Gairdener Gamekeeper |
4 | 4 | £6.0.0 | £0.12.0 | |||||
| Robert Barclay of Ury Esqr | Footman Gardiner |
2 | 2 | £2.10.0 | £0.5.0 | |||||||
| 20 Aug 1792 | Mrs. Silver of Netherlay | Andrew Lyon | Gardiner | 1 | 1 | £1.5.0 | £0.2.6 | |||||
| 22 Aug 1792 | Baillie William Shepherd of Aberdeen for the Lands belonging to Said Burgh of Abdn [Aberdeen] in Kingcardine Shire | James Troop | Gamekeeper | 1 | 1 | £1.5.0 | £0.2.6 | |||||
| 8 | 4 | 4 | £11.0.0 | £1.2.0 | ||||||||
| Banchory Parish | ||||||||||||
| 21 Aug 1792 | Mrs. Thomson of Banchory | John Rattan | Gardiner | 1 | 1 | £1.5.0 | £0.2.6 | |||||
| Marry Coulter Parish | ||||||||||||
| 22 Aug 1792 | Theophilus Ogilvie of Auchlunnies Esqr | James Laurence | for all purposes | 1 | 1 | £1.5.0 | £0.2.6 | |||||
| James Irvine of Kingcausie Esqr | Daniel Gun Charles Mckay James Meldrum |
Butler Ho [House] Servant Gardiner |
3 | 3 | £4.10.0 | £0.9.0 | ||||||
| John Menzies of Pitfoddells Esqr | John Grant Alexander Wood George Mackie |
Ho [House] Servant & Gamekeeper Gardiner Postillion |
3 | 3 | £4.10.0 | £0.9.0 | ||||||
| Totall | 7 | 1 | 6 | £10.5.0 | £1.0.6 | |||||||
| Upper Banchory Parish | ||||||||||||
| 23 Aug 1792 | Sir Robert Burnett of Lyes Barronett | Butler Postillion Gardiner Cook |
4 | 4 | £6.0.0 | £0.12.0 | ||||||
| John Douglas of Inshmarloe Esqr | Francis Adam Alexander Mctauch |
Gamekeeper Gamekeeper |
2 | 2 | £2.10.0 | £0.5.0 | ||||||
| John Hogg of Raemore Esqr | Caesar Black | Servant | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| Total | 7 | 3 | 4 | £9.15.0 | £0.19.6 | |||||||
| Strachan Parish | ||||||||||||
| 24 Aug 1792 | Mr Francis Russell of Blackhall | Charles Shaw James Mackie |
Footman Chaise Driver |
2 | 2 | £2.10.0 | £0.5.0 |
Transcribe other information
[Page] 91
A Survey of the Rates and Duties on Male Servants arisen in the Shire of Kingcardine for one Year commencing the
fifth day of April 1792, and ending the fifth day of April 1793 by William Greig 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).