, 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=40){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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 1792 | City of Edinburgh Brought forward | 45 | 11 | 45 | £70.0.0 | £7.0.0 | ||||||
| Mrs Wilson | Lewis Menzies | House Servt [Servant] | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| Colin Mcdonald | John Mcdonald | House Servt [Servant] | 1 | 1 | 1 | £2.10.0 | £0.5.0 | |||||
| Alexander Elphingston | Adam Clerk | House Servt [Servant] | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| James Drummond Advt [Advocate] | House Servt [Servant] | 1 | 1 | £1.5.0 | £0.26 | |||||||
| Mrs Robertson | House Servt [Servant] | 1 | 1 | £1.5.0 | £0.2.6 | |||||||
| Sir Michael Malcolm | John Richardson Peter Richardson |
Coachman House Servt [Servant] |
2 | 2 | £2.10.0 | £0.5.0 | ||||||
| 21 Jul 1792 | Mrs Sandilands | House Servt [Servant] | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| Mrs Col [Colonel] Sutherland | Robert Stewart | House Servt [Servant] | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| John Whytt Advt [Advocate] | House Servt [Servant] | 1 | 1 | £1.5.0 | £0.2.6 | |||||||
| George Bruce writer | Charles Paterson | House Servt [Servant] | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| William Dalziell | Alexander Baine | House Servt [Servant] | 1 | 1 | 1 | £2.10.0 | £0.5.0 | |||||
| Robert Sinclair Esq. | James Dempster William Aitkin |
Driver House Servt [Servant] |
2 | 2 | £2.10.0 | £0.5.0 | ||||||
| Alexander Thomson | John Sutherland | House Servt [Servant] | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| David Cathcart Advt [Advocate] | House Servt [Servant] | 1 | 1 | 1 | £2.10.0 | £0.5.0 | ||||||
| Honble [Honourable] Philip Lesslie | House Servt [Servant] | 1 | 1 | £1.5.0 | £0.2.6 | |||||||
| John Millar Advt [Advocate] | House Servt [Servant] | 1 | 1 | £1.5.0 | £0.2.6 | |||||||
| Robert Young Mercht [Merchant] | William Brown | House Servt [Servant] | 1 | 1 | 1 | £2.10.0 | £0.5.0 | |||||
| Mr James Deans | Alexander | House Servt [Servant] | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| Frederick Fotheringham | John McCleish | House Servt [Servant] | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| John Maitland Advt [Advocate] | William Hunt Wilkes | House Servt [Servant] | 1 | 1 | 1 | £2.10.0 | £0.5.0 | |||||
| Mrs Halket Craigie | Robert Amos | House Servt [Servant] | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| John Taylor writer | House Servt [Servant] | 1 | 1 | £1.5.0 | £0.2.6 | |||||||
| Mrs Douglas | James Rose | House Servt [Servant] | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| Major Donaldson | Adam Thomson | House Servt [Servant] | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| James Innes | Thomas Cochrane | House Servt [Servant] | 1 | 1 | 1 | £2.10.0 | 0.5.0 | |||||
| Castle Street | Mrs Stewart | Jacob Wagstrom | House Servt [Servant] | 1 | 1 | £1.5.0 | £0.2.6 | |||||
| Keith McKenzie writer | Alexander McKay | House Servt [Servant] | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| James Thomson writer | John McCrae | House Servt [Servant] | 1 | 1 | 1 | £2.10.0 | £0.5.0 | |||||
| 17 Jul 1792 | Mrs Carmichael George Street | George Street | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| 18 Dec 1792 | Sir William Forbes George Street | 3 | 3 | £4.10.0 | £0.9.0 | |||||||
| Third Division | 79 | 18 | 76 | 3 | £122.0.0 | £30.12.6 | ||||||
| 1st Division To Page 4 | 203 | 34 | 172 | 22 | 9 | £306.5.0 | £30.12.6 | |||||
| 2nd Division To Page 8 | 233 | 33 | 185 | 37 | 11 | £347.5.0 | £34.14.6 | |||||
| 3rd Division To Page 10 | 79 | 18 | 76 | 3 | £122.0.0 | £12.4.0 | ||||||
| [Total] | 515 | 85 | 433 | 62 | 20 | £775.10.0 | £77.11.0 | |||||
| Proof | ||||||||||||
| 85 Bachelors Servt [Servants] at £1.5.0 Each | £106.5.0 | |||||||||||
| 443 Servants at £1.5.0 Each | £541.5.0 | |||||||||||
| 62 Servants at £1.10.0 | £93.0.0 | |||||||||||
| 20 Servants at £1.15.0 Each | £35.0.0 | |||||||||||
| [Total] | £775.10.0 | |||||||||||
| £775.10.0 at the Rate of £10 Per Cent | £77.11.0 | |||||||||||
| Total | £853.1.0 | |||||||||||
| Surcharges Viz | ||||||||||||
| 27 Dec 1792 | Miss Drysdale St Andrew Square | 1 | £2.15.0 | |||||||||
| 27 Dec 1792 | Mr John Syme South St Davids Street | 1 | £2.15.0 | |||||||||
| Grand Total | £858.11.0 |
Transcribe other information
10 [Page] 40
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).