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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 1793 | County of Elgin | |||||||||||
| Collonel Grant Moy | 4 | 4 | £6.0.0 | £0.12.0 | ||||||||
| James Brodie of Brodie | 2 | 2 | £2.10.0 | £0.5.0 | ||||||||
| Robert Urquhart Sanchar | 1 | 1 | 1 | £2.10.0 | £0.5.0 | |||||||
| Major Duff Blervie | 2 | 2 | £2.10.0 | £0.5.0 | ||||||||
| Honble [Honourable] Arthur Duff Ortown | 2 | 2 | 2 | £5.0.0 | £0.10.0 | |||||||
| P. Rose watson Coltfield | 1 | 1 | £1.5.0 | £0.2.6 | ||||||||
| William Brodie Esq | 1 | 1 | 1 | £2.10.0 | £0.5.0 | |||||||
| Sir Archibald Dunbar | 1 | 1 | 1 | £2.10.0 | £.5.0 | |||||||
| John Brander of Petgaveny | 2 | 2 | £2.10.0 | £0.5.0 | ||||||||
| Honbl [Honourable] George Duff | 1 | 1 | £1.5.0 | £0.2.6 | ||||||||
| Alexander Innes of Garmouth | 1 | 1 | £1.5.0 | £0.2.6 | ||||||||
| Sir William Gordon | 2 | 2 | 2 | £5.0.0 | £0.10.0 | |||||||
| Lady Gordon | 2 | 2 | £2.10.0 | £0.5.0 | ||||||||
| Robert Grant of Elchies | 2 | 2 | 2 | £5.0.0 | £0.10.0 | |||||||
| 24 | 9 | 20 | 4 | £42.5.0 | £4.4.6 |
Transcribe other information
[Page] 145
A Survey of MALE SERVANTS TAX. Elgin Shire for one year
To 5th. April 1794 By Patrick McDonald Surveyor
Prooff
9 Batchelors Servants @£1.5.0 each above duty £11.5.0.......Duty on Servants £42.5.0
20 Servants.............. @£1.5.0 each ................. £25.0.0.......Ten per Cent........ £4.4.6
...................................................................... £36.5.0 .............................. £46.9.6
4 Servants................@£1.10.0 each................... £6.0.0
...................................................................... £42.5.0
Ten Per cent on £42 5.0...................................... £4.4.6
...........................................Amount................ £46.9.6
I Patrick McDonald Survy [Surveyor] do hereby certify that Upon careful examination of the forgoing rates and duties I find
they Amount in whole to forty Six pound Nine Shilling and Sixpence and that I deliverd to Patrick Duff
Collector of Said duties for the County of Elgin an exact duplicate of the Above Acctt [Account] duly examined and
Compaird with the forgoing which containd my Oath that Requisitions were left with the Several Inhabitants
or at their dwelling houses And that the Assessment is made up from the lists and Answers in my possession
Sworn before me at Nairn novr [November] 18th 1793 John Fraser JP [Justice of the Peace] [Signed] Patrick McDonald Survy [Surveyor]
38
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).