, 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=87){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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 17 Nov 1792 | David Smyth Esqr | David Simmie Donald Anderson Duncan Maxton |
Gardner footman Groom |
3 | 3 | £4.10.0 | £0.9.0 | |||||
| John Richardson Esqr | David Harden John Forbes |
House Servt [Servt] Gardner |
2 | 2 | £2.10.0 | £0.5.0 | ||||||
| James Richardson | Duncan McNaughtain | footman | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| Docter James Wood | David Gordon | riding Servt [Servant] | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| 18 Nov 1792 | James Murray Esqr Batchelor | Daniel Deuer | riding Servt [Servant] | 1 | 1 | 1 | £2.10.0 | £0.5.0 | ||||
| Mungo Murray Batchelor | John Campbell | Groom | 1 | 1 | 1 | £2.10.0 | £0.5.0 | |||||
| John Campbell Senr [Senior] Auchalr [Auchalander] | Archibald McIntyre | Groom | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| John Campbell Junr [Junior] Auchalr [Auchalander] | Robert Sherven | Groom | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| John Campbell Vintr [Vintner] | Patrick Rollo | Waiter | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| Mrs Cathrine Marshall Vintr [Vintner] | Robert Robertson | Waiter | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| Mrs Ann Bust Vintr [Vintner] | Alexander McGlashan | Waiter | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| 19 Nov 1792 | James Christie Vintr [Vintner] | Robert Robertson | Waiter | 1 | 1 | £1.5.0 | £0.2.6 | |||||
| 15 | 2 | 12 | 3 | £22.0.0 | £2.4.0 | |||||||
| £22.0.0 | ||||||||||||
| Proof | ||||||||||||
| 2 at £1.5.0 | £2.10.0 | |||||||||||
| 12 at £1.5.0 | £15.0.0 | |||||||||||
| 3 at £1.10.0 | £4.10.0 | |||||||||||
| £22.0.0 at 10 PCt [per cent] | £2.4.0 | |||||||||||
| £24.4.0 | £24.4.0 |
Transcribe other information
A Survey of the Rates and Duties on Male Servants arisen in the Town of Perth
from 5th April 1792 to 5th of April 1793 by Laurence Buchan Surveyor
Perth 19 November 1792 I Laurence Buchan Surveyor aforesaid do hereby certify
that upon careful Examination of the foregoing Several Rates and Duties I find they amount in
Whole to Twenty four pounds Four Shillings Str [Sterling] and this date I delivered to Mr Patrick
Miller Collector of the said Duties for the Town aforesaid an Exact Duplicate of the Above Account
duly examined and compared with the foregoing Requisitions were left with the several Masters
and Mistresses or at their Dwelling houses to which most made their returns and are
charged agreeable Thereto
Laurence Buchan Surveyor
[Page] 89
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).