, 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=65){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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 11- 12 Jul 1792 | Mr Christie Vr [Vintner] | Waiter | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| Mrs White | 1 | 1 | £1.5.0 | £0.2.6 | ||||||||
| Andrew Cowan | 1 | 1 | £1.5.0 | £0.2.6 | ||||||||
| Mrs McGill | 1 | 1 | £1.5.0 | £0.2.6 | ||||||||
| David Birrell B [Bachelor] | 1 | 1 | 1 | £2.10.0 | £0.5.0 | |||||||
| James T Oswald Esq | 6 | 6 | £10.10.0 | £1.1.0 | ||||||||
| Capt [Captain] George Birrell B [Bachelor] | 1 | 1 | 1 | £2.10.0 | £0.5.0 | |||||||
| Alexander Wilson Jun [Junior] | Waiter | 1 | 1 | £1.5.0 | £0.2.6 | |||||||
| 13 | 2 | 7 | 6 | £21.15.0 | £2.3.6 |
Transcribe other information
Survey of the Male Servants Tax in Kirkaldie for the
year ending 5 Apl [April] 1793 By Robert Dunbar Surveyor
Proof
7 Male Servts [Servants] @ £1.5.0 £8.15.0
6 Male Servts [Servants] @ £1.15.0 £10.10.0
2 B [Bachelor] Servts [Servants] @ £1.5.0 £2.10.0
£21.15.0
10 per Cent £2.3.6
£23.18.6
I Robert Dunbar Surveyor aforesaid Certify that this Account
amounts to Twenty three pounds, eighteen Shillings and Sixpence
And that upon the -- day of --
I transmitted to William Drysdale Collr [Collector] an exact duplicate
hereof, containing my oath in the usual Manner
Robert Dunbar Surveyor
[Page] 65
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).