, 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=174){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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| The Within Parishes Collected | ||||||||||||
| Tarbet Parish | 3 | 3 | £4.10.0 | £0.9.0 | ||||||||
| Fearn Parish | 2 | 1 | 2 | £3.15.0 | £0.7.6 | |||||||
| Loggie Parish | 1 | 1 | £1.5.0 | £0.2.6 | ||||||||
| Kilmuir E [Easter] | 2 | 2 | £2.10.0 | £0.5.0 | ||||||||
| Roskeen Parish | 4 | 1 | 3 | £5.15.0 | £0.11.6 | |||||||
| Alness Parish | 12 | 12 | 12 | £51.0.0 | £5.2.0 | |||||||
| Killearn Parish | 6 | 2 | 6 | £10.0.0 | £1.0.0 | |||||||
| Urray Parish | 8 | 3 | 5 | £12.10.0 | £1.5.0 | |||||||
| Kilmuir W [Wester] Parish | 2 | 2 | £2.10.0 | £0.5.0 | ||||||||
| Kilurnan Parish | 4 | 4 | £5.0.0 | £0.10.0 | ||||||||
| Avoch Parish | 2 | 2 | £2.10.0 | £0.5.0 | ||||||||
| Kincardeen Parish | 1 | 1 | 1 | £2.10.0 | £0.5.0 | |||||||
| Applecross Parish | 2 | 2 | £2.10.0 | £0.5.0 | ||||||||
| 49 | 16 | 26 | 6 | 5 | 12 | £106.5.0 | £10.12.6 |
Transcribe other information
[Page] 174
Prooff
49 Servants
16 Batchelor Servants @ £1.5.0 each is £20.0.0
26 Servants @ £1.5.0 each is £32.10.0
6 Servants @ £1.10.0 each is £9.0.0
5 Servants @ £1.15.0 each is £8.15.0
12 Servants @ £3.0.0 each is £36.0.0 £106.5.0
10 pr [per] c [Cent] on £10.12.6
£116.17.6 Totall
I David Ross Surveyor aforesaid Do hereby Certify That upon Carefull examination of the
foregoing rates and Duties I find they amount in whole to one hundred and Sixteen pou [pounds]
Seventeen Shillings and Sixpence Sterling and that upon the thirty first Day of August I delivered to [Mr]
McKenzie of Scotsburn Collector of the Cess for the County an exact Duplicate of the above account duly [examined]
and Compared with the foregoing which Contained my oath that the account Contained the Number of Male
Servants returned to me or were kept or used by the Different masters and mistresses according to the [best]
of my knowledge or Information
9th October 1793 David Ross
174
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).