, Male servant tax - Volume 20 - Burghs (see 'More info' for burgh details), E326/5/20&destination=/virtual-volumes/volume-images/volume_data-E326-5-20/REX01666?image_number=19){kind=link}
Volume contents
- 1 - 1792-93 , Aberdeen burgh
- 5 - 1792-93 , Arbroath burgh
- 7 - 1792-93 , Ayr burgh
- 9 - 1792-93 , Banff burgh
- 11 - 1792-93 , Brechin burgh
- 13 - 1792-93 , Cullen burgh
- 15 - 1792-93 , Cupar burgh
- 17 - 1792-93 , Dumbarton burgh
- 19 - 1792-93 , Dumfries burgh
- 23 - 1792-93 , Dunbar burgh
- 27 - 1792-93 , Dundee burgh
- 29 - 1792-93 , Dunfermline burgh
- 31 - 1792-93 , Edinburgh burgh
- 43 - 1792-93 , Elgin burgh
- 45 - 1792-93 , Forres burgh
- 49 - 1792-93 , Glasgow burgh
- 55 - 1792-93 , Haddington burgh
- 59 - 1792-93 , Inveraray burgh
- 61 - 1792-93 , Irvine burgh
- 63 - 1792-93 , Kinghorn burgh
- 65 - 1792-93 , Kirkcaldy burgh
- 67 - 1792-93 , Kirkcudbright burgh
- 69 - 1792-93 , Kirkwall burgh
- 71 - 1792-93 , Lanark burgh
- 73 - 1792-93 , Linlithgow burgh
- 75 - 1792-93 , Montrose burgh
- 77 - 1792-93 , Nairn burgh
- 81 - 1792-93 , North Berwick burgh
- 85 - 1792-93 , Peebles burgh
- 87 - 1792-93 , Perth burgh
- 91 - 1792-93 , Queensferry burgh
- 93 - 1792-93 , St. Andrews burgh
- 95 - 1792-93 , Stirling burgh
- 97 - 1792-93 , Tain burgh
- 99 - 1792-93 , Wigtown burgh
| 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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 03 Jul 1792 | John Russell Esquire | House Sert [Servant] | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| Dr [Doctor] Gilchrist | Samuel McClellan | Postilion | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| Mrs Walter Riddell | James Marshall Thomas Brown |
Postilion Footman |
2 | 2 | £2.10.0 | £0.5.0 | ||||||
| Captain Hamilton | James Ross | Postilion | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| James Gordon Esqr | House Sert [Servant] | 1 | 1 | £1.5.0 | £0.2.6 | |||||||
| George Johnston Coffee house | James Glendenning | Waiter | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| Henry Clint Vintner | William Graham Charles Bowman |
Waiter Waiter |
2 | 2 | £2.10.0 | £0.5.0 | ||||||
| Lady Carnwath | James Bell | Footman | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| Governor Irving | William Edgar Thomas Smith |
Postilion house Sert [Servant] |
2 | 2 | £2.10.0 | £0.5.0 | ||||||
| 05 Jul 1792 | Mrs McVitie Vintner | Luke Newlands Primus Stevenson |
Waiter Waiter |
2 | 2 | £2.10.0 | £0.5.0 | |||||
| Mrs Lowthian | William Underwood Robert Crichton Alexander Finlayson |
Gamekeeper Postilion Gardener |
3 | 3 | £4.10.0 | £0.9.0 | ||||||
| David Haig Esqr | Robert Smith | House Sert [Servant] | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| William Lawson Esqr | Thomas Grieve | Game keeper | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| 15 Sep 1792 | Lieut[Lieutenant] Wintour of 3rd R [Regiment] Dragoons | Footman | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| Sir Edward Smith of 3rd Regiment Dragoons | Footman | 1 | 1 | 1 | £2.10.0 | £0.5.0 | ||||||
| Colonel Andrews of 3rd Regiment Dragoons | Footman Groom |
2 | 2 | 2 | £5.0.0 | £0.10.0. | ||||||
| Captn [Captain] Pye of 3rd Regiment of Dragoons | Footman | 1 | 1 | 1 | £2.10.0 | £0.5.0 | ||||||
| Captn [Captain] Francis Carruthers | Footman | 1 | 1 | 1 | £2.10.0 | £0.5.0 | ||||||
| 25 | 5 | 22 | 3 | £38.5.0 | £3.16.6 |
Transcribe other information
Survey of the MALE SERVANTS TAX in the Borough of Dumfries
from 5 April 1792 to the 5 April 1793 By William Laidlaw Surveyor
Proof
5 Bachelor servants at £1.5.0 £6.5.0
22 Servants at £1.5.0 £27.10.0
3 Servants at £1.10.0 £4.10.0
25 £38.5.0
10 p cent[per cent] £3.16.6
Total £42.1.6
Dumfries 12th Nov 1792
I William Laidlaw Assistant Surveyor aforesaid do hereby Certify that upon careful
examination I find the foregoing Duties Amount to the sum of Forty two pounds One Shilling
and Sixpence and that upon this date I delivered to Mr Francis Maxwell Collector of the
said Duties an exact Duplicate hereof Duly examined and compared which contained
my Oath that the preceding persons, were duly Served with requisitions and that they
were charged conform to their Several returns according to my knowledge and belief
that they were liable in said duties
William Laidlaw
Robert Henderson J.P. [Justice of Peace]
[Page] 19
Scottish Exchequer (Tax Records), Male servant tax - Volume 20 - Burghs (see 'More info' for burgh details), E326/5/20
Volume 20 contains male servant tax rolls, 1792-1793, for each of the following burghs: Aberdeen, Arbroath, Ayr, Banff, Brechin, Cullen, Cupar, Dumbarton, Dumfries, Dunbar, Dundee, Dunfermline, Edinburgh, Elgin, Forres, Glasgow, Haddington, Inveraray, Irvine, Kinghorn, Kirkcudbright, Kirkcaldy, Kirkwall, Lanark, Linlithgow, Montrose, Nairn, North Berwick, Peebles, Perth, Queensferry, St. Andrews, Stirling, Tain and Wigtown.
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).