, 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=2){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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Burgh Aberdeen Continued | ||||||||||||
| Even Quarter Brt [Brought] over | 7 | 7 | £8.15.0 | £0.17.6 | ||||||||
| Provost Cruden | House Sert [Servant] | 1 | 1 | £1.5.0 | £0.2.6 | |||||||
| William Gordon Vintner | Waiter | 1 | 1 | £1.5.0 | £0.2.6 | |||||||
| Mr Russel of Old deer | Postilion | 1 | 1 | £1.5.0 | £0.2.6 | |||||||
| Major Callander | Alexander Bruce | Game Keeper | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| 11 | 11 | £13.15.0 | £1.7.6 | |||||||||
| Burgh Aberdn [Aberdeen] Collected | ||||||||||||
| Footdee Quarter | 11 | 1 | 11 | £15.0.0 | £1.10.0 | |||||||
| Green Quarter | 4 | 2 | 4 | £7.10.0 | £0.15.0 | |||||||
| Crooked Quarter | 14 | 1 | 14 | £18.15.0 | £1.17.6 | |||||||
| Even Quarter | 11 | 11 | £13.15.0 | £1.7.6 | ||||||||
| 40 | 4 | 40 | £55.0.0 | £5.10.0 | ||||||||
| 10 P[Per] Cent | £5.10.0 | |||||||||||
| £60.10.0 |
Transcribe other information
Proof
4 at £1.5.0 £5.0.0
40 at £1.5.0 £50.0.0
£55.0.0
10 P[Per] Cent £60.10.0
I Charles Farquharson Surveyor aforesaid do hereby Certify that upon carefull examination
of the foregoing Rates and duties they amount in whole to Sixty pounds ten Shillings Ster [Sterling]
And I do make Oath that the whole foregoing Inhabitants were duly Served with Requisi-
tions and they were Charged in conformity to their Several returns Now in my possession
Or according to my knowledge and belief that they were liable in said duties -
Charles Farquharson Survey [Surveyor]
William Copland Collector
Aberdeen 16 Jany [January] 1793
Sworn before
George Auldjo JP [Justice of the Peace]
[Page] 2
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).