, 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=95){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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 5 Jul 1792 | Major Joass Castle | Andrew Taylor Robert Johnston |
Footman Coachman |
2 | 2 | £2.10.0 | £0.5.0 | |||||
| John McKillop Esqr | John Dick | House Servt [Servant] | 1 | 1 | 1 | £2.10.0 | £0.5.0 | |||||
| Bailey Wallace | John Laing | Chaise Dr [Driver] | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| Doctor Walter Stirling | James McIntoch | Chaise Dr [Driver] | 1 | 1 | 1 | £2.10.0 | £0.5.0 | |||||
| Malcom Monro Vint [Vintner] | Ivie McGiffock | Waiter | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| John Wingate Vint [Vinter] | William Grant | Waiter | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| Miss Christie | David Lambert | A Boy | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| Total | 8 | 2 | 8 | £12.10.0 | £1.5.0 | |||||||
| £12.10.0 | ||||||||||||
| £13.15.0 |
Transcribe other information
Stirling Borough Survey upon
Male Servants Tax
From the 5th of April 1792 to the 5th of April 1793 By James Allan Surveyor
Proof
8 Servants @ £1.5.0 = £10.0.0
2 Bachelors Servants @ £1.5.0 over the duty £2.10.0
£12.10.0
10p [per] cent on the Amount £1.5.0
£13.15.0
I James Allan Surveyor aforesaid do hereby Certify that upon careful Examination
of the foregoing duties, I find they amount to Thirteen pounds Fifteen Shillings St [Sterling] and that upon the 20th
Current I delivered to Mr William Cowan Collector of said duties an exact duplicate of said Account duly Examined
& compared, which contained my Oath, the the preceding Inhabitants were duly served with the Requisitions
and that they were charged in conformity to their several Returns now in my possession or according
to my knowledge & belief that they were liable in said duties.
James Allan Surveyor
Alloa 22 November 1792
Transcriber's notes
Doctor Stirling name is Walter, see image: http://www.scotlandsplaces.gov.uk/digital-volumes/historical-tax-rolls/male-servant-tax-rolls-1777-1798/male-servant-tax-rolls-volume-26-1797-8-burghs/86#zoom=4&lat=1769.85002&lon=543.25002&layers=B
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).