, 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=49){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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 1st Division | ||||||||||||
| 24 Aug 1792 | Robert Armour Rosebank | Mathew Baird | Gardner | 1 | 1 | 1 | £2.10.0 | £0.5.0 | ||||
| 2nd Division | ||||||||||||
| 24 Aug 1792 | Proffessor Young Colledge | Daniel Catanaugh | Footman | 1 | 1 | £1.5.0 | £0.2.6 | |||||
| Proffessor Hope Colledge | Donald Cameron | Footman | 1 | 1 | 1 | £2.10.0 | £0.5.0 | |||||
| Proffessor Anderson Colledge | John Parsele | Footman | 1 | 1 | 1 | £2.10.0 | £0.5.0 | |||||
| Proffessor Jaffray | not named | Footman | 1 | 1 | 1 | £2.10.0 | £0.5.0 | |||||
| 4 | 3 | 4 | £8.15.0 | £0.17.6 | ||||||||
| 3 Division | ||||||||||||
| 28 Aug 1792 | Mrs Knox Vintner Cottage Street | James Wardrop | Waiter | 1 | 1 | £1.5.0 | £0.2.6 | |||||
| 4th Division | Nil | |||||||||||
| 5th Division | ||||||||||||
| 28 Aug 1792 | James McGregor Bellswynd | John Gardner | Gardner | 1 | 1 | £1.5.0 | £0.2.6 | |||||
| 6 Division | ||||||||||||
| 1 Sep 1792 | Hugh McIndoe Vintner | Robert Black | Waiter | 1 | 1 | £1.5.0 | £0.2.6 | |||||
| 7 Division | Nil | |||||||||||
| 8 Division | ||||||||||||
| 5 Sep 1792 | Mrs Tait Vintner | John Black | Waiter | 1 | 1 | £1.5.0 | £0.2.6 | |||||
| 9 Division | ||||||||||||
| 5 Sep 1792 | Miss Shearer Charlotte Street | Alexander Wilson Gardiner | Gardner | 1 | 1 | £1.5.0 | £0.2.6 | |||||
| Archibald Coats Mercht [Merchant] Charlotte Street | not named | House Servant | 1 | 1 | 1 | £2.10.0 | £0.5.0 | |||||
| George Graham Mecht [Merchant] Charlotte Steet | a Negroe George | House servant | 1 | 1 | 1 | £2.10.0 | £0.5.0 | |||||
| William Macniel Mercht [Merchant] Charlotte Street | A Negro | House Servant | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| Robert McNair Mercht [Merchant] Charlotte Street | John Thomson | Gardner | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| Archibald Patterson Chandler | Alexander Wilson | Gardner | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| David Dale Mercht [Merchant] | John Forsyth John Pollock John Cameron |
Driver Footman Gardner |
3 | 3 | £4.10.0 | £0.9.0 | ||||||
| 9 | 2 | 6 | 3 | £14.10.0 | £1.9.0 | |||||||
| 10th Division | ||||||||||||
| 6 Sep 1792 | Robert Struthers Brewer | James Dunn James Currie |
house servant Gardner |
2 | 2 | £2.10.0 | £0.5.0 | |||||
| 11th Division | ||||||||||||
| 7 Sep 1792 | William Smart Vintner | Waiters & | one Gardner | 8 | 8 | £16.0.0 | £1.12.0 | |||||
| Andrew Dunbar Vintner | not named | Waiters | 2 | 2 | £2.10.0 | £0.5.0 | ||||||
| 10 | 2 | 8 | £18.10.0 | £1.17.0 |
Transcribe other information
1st [Page] 1792
A Survey of the MALE SERVANTS TAX in Glasgow for the Year from
5 April 1792 to 5 April 1793 by George Storie
[Page] 49
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).