, 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=50){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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 12 Division | ||||||||||||
| New Town Pounshares Ground | ||||||||||||
| 22 & 24 Sep 1792 | John Pattison Mercht [Merchant] | George Ross | House Servant | 1 | 1 | £1.5.0 | £0.2.6 | |||||
| William Coats Mercht [Merchant] Ingramin Street | Malcom McGregor | House Servant | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| Miss Glassford George Square | Thomas Farquar | House Servant | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| Henry Riddel George square | R: Shepherd | House Servant | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| George Munro George Square | John A Negroe | House Servant | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| Andrew Blackburn George Square | Not named | House Servant | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| Mrs Alexander George Square | Not named | House Servant | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| Dougald Bannatine George Square | House Servant | 1 | 1 | £1.5.0 | £0.2.6 | |||||||
| John Wallace Esqr | Andrew Lindsay Hugh Fraser Gilbert Gilchrist |
House Servant House Servant Gardner |
3 | 3 | £4.10.0 | £0.9.0 | ||||||
| John McDowall Esqr | William McInnes | House Servant | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| 12 | 9 | 3 | £15.15.0 | £1.11.6 | ||||||||
| 13 Division | ||||||||||||
| 7 & 9 Sep 1792 | Trongate & Argyle Street Northside from Candlerigs to Miller Street with Virginia Street | |||||||||||
| Henry Hemming Vintner | John Woolet Charles MCumslay John Mills John Ralph |
Waiters | 4 | 4 | £6.0.0 | £0.12.0 | ||||||
| Thomas Houstown Ps [Prince] [of] Wales | John | Waiter | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| Robert Graham Writer | not named | House Servant | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| James Sproul Mrcht [Merchant] | John Reid | House Servant | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| Robert Carrick Banker | House Servant | 1 | 1 | 1 | £2.10.0 | £0.5.0 | ||||||
| Ship Banking Company | Samuel King | Porter | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| Thomas Durie Vintner | Not named | Waiters | 4 | 4 | £6.0.0 | £0.12.0 | ||||||
| Archibald Graham Banker | `John Marshall | House Servant | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| Thistle Banking Company | John Dempster | Porter | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| Alexander Dunlop Surgeon | James Mutrie | House Servant | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| Archibald Henderson Merch [Merchant] | Daniel McFarlane | House Servant | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| 17 | 1 | 9 | 8 | £24.10.0 | £2.9.0 | |||||||
| 14th Division | ||||||||||||
| Argyle Street from Miller Street with Miller Queen & Buchanan Streets | ||||||||||||
| 10 Sep 1792 | Arms Bank | John Bachop | Porter | 1 | 1 | £1.5.0 | £0.2.6 | |||||
| Mrs Barns | John McIsaac Barclay Cook |
Driver Footman |
2 | 2 | £2.10.0 | £0.5.0 | ||||||
| Mrs Hopkirk | Charles Stewart | House Servant | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| Richard Dennistoun Mercht [Merchant] | John McPherson | House Servant | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| Robert Dunmore Mercht [Merchant] | Not named | Postilion Footman Gardner |
3 | 3 | £4.10.0 | £0.9.0 | ||||||
| Mrs John McCall | James Cowie | Footman | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| David Russell Mercht [Merchant] | Allan Hood | Footman | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| John Leitch Mercht [Merchant] | John | Footman | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| James Stirling Mercht [Merchant] | Allan Wood | Footman | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| Gilbert Hamilton Mercht [Merchant] | George | Footman | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| Carried over | 13 | 10 | 3 | £17.0.0 | £1.14.0 |
Transcribe other information
2nd [page] 1792
MALE SERVANTS TAX
[page] 50
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).