, Male servant tax - Volume 21 - Counties (see 'More info' for county details), E326/5/21&destination=/virtual-volumes/volume-images/volume_data-E326-5-21/REX01666?image_number=101){kind=link}
Volume contents
- 1 - 1793-94 , Aberdeenshire
- 13 - 1793-94 , Argyll
- 17 - 1793-94 , Ayrshire
- 37 - 1793-94 , Banffshire
- 39 - 1793-94 , Berwickshire
- 45 - 1793-94 , Elgin burgh
- 47 - 1793-94 , Buteshire
- 49 - 1793-94 , Caithness
- 51 - 1793-94 , Clackmannanshire
- 53 - 1793-94 , Lanarkshire (Glasgow)
- 55 - 1793-94 , Cromartyshire
- 57 - 1793-94 , Dunbartonshire
- 63 - 1793-94 , Inveraray burgh
- 65 - 1793-94 , Dumfriesshire
- 71 - 1793-94 , East Lothian (Haddingtonshire)
- 75 - 1793-94 , Kirkcudbrightshire
- 77 - 1793-94 , Fife
- 89 - 1793-94 , Angus (Forfarshire)
- 95 - 1793-94 , Kincardineshire
- 97 - 1793-94 , Queensferry burgh
- 99 - 1793-94 , Kinross-shire
- 101 - 1793-94 , Stirling burgh
- 103 - 1793-94 , Kirkcudbrightshire
- 108 - 1793-94 , Lanarkshire
- 121 - 1793-94 , Midlothian (Edinburghshire)
- 145 - 1793-94 , Morayshire (Elginshire)
- 147 - 1793-94 , Nairnshire
- 151 - 1793-94 , Peeblesshire
- 155 - 1793-94 , Perthshire
- 165 - 1793-94 , Renfrewshire
- 173 - 1793-94 , Ross-shire
- 177 - 1793-94 , Roxburghshire
- 181 - 1793-94 , Selkirkshire
- 183 - 1793-94 , Shetland
- 185 - 1793-94 , Stirlingshire
- 193 - 1793-94 , Sutherland
- 195 - 1793-94 , West Lothian (Linlithgowshire)
- 203 - 1793-94 , Wigtownshire
| 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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| First Quarter | ||||||||||||
| 7 Aug 1793 | Major Joass, Castle | Robert Johnston Robert Clerk |
Chaise Driver House Servt. [Servant] |
2 | 2 | £2.10.0 | £0.5.0 | |||||
| John Mckillop Esqr. | Riding Servt [Servant] | 1 | 1 | 1 | £2.10.0 | £0.5.0 | ||||||
| Total | 3 | 1 | 3 | £5.0.0 | £0.10.0 | |||||||
| Second Quarter | ||||||||||||
| 9 Aug 1793 | Doctor Stirling | James McIntosh | House Servt. [Servant] | 1 | 1 | 1 | £2.10.0 | £0.5.0 | ||||
| Malcolm Monro | Not Named | Waiter | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| Mrs Wingate | Peter Ross | Waiter | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| Total | 3 | 1 | 3 | £5.0.0 | £0.10.0 | |||||||
| Quarters Collected | ||||||||||||
| 1st Quarter | 3 | 1 | 3 | £5.0.0 | £0.10.0 | |||||||
| 2nd Quarter | 3 | 1 | 3 | £5.0.0 | £0.10.0 | |||||||
| Grand Total | 6 | 2 | 6 | £10.0.0 | £1.0.0 | |||||||
| £0.10.0 | ||||||||||||
| £11.0.0 |
Transcribe other information
[Page] 101
Stirling Borough survey
MALE SERVANTS TAX
from the 5th April 1793 to the 5th April 1794 by James Allan Surveyor
I James Allan Surveyor aforesaid, do hereby Certify that upon carefull Examination
I find the foregoing duties Amount to the Sum of Eleven Pounds Ster. Sterling and that upon the
thirtieth day of November last I delivered to Mr William Cowan Collector of said duties an exact
duplicate of this Account duly Examined & Compared which contained my Oath that the preceeding
inhabitants were duly served with requisitions, And, that they were charged in conformity
to their several returns now in my possession or according to my knowledge or belief that they were
liable in said duties
James Allan Surveyor
Scottish Exchequer (Tax Records), Male servant tax - Volume 21 - Counties (see 'More info' for county details), E326/5/21
Volume 21 contains male servant tax rolls, 1793-1794, for each county except Orkney. This volume also contains information on the following burghs: Elgin, Inveraray, Queensferry, and Stirling (but see also volume 22 for rolls for these burghs).
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).