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 | Creech Parish | |||||||||||
| 23 Aug 1793 | Col. [Colonel] McKay Hugh Baillie Rosehall | Groom | 1 | 1 | 1 | £2.10.0 | £0.5.0 | |||||
| Dornoch Parish | ||||||||||||
| 22 Aug 1793 | George Dempster Esqr. Skelbo | Gardener | 1 | 1 | £1.15.0 | £0.3.6 | ||||||
| Golspey Parish | ||||||||||||
| 22 Aug 1793 | Rt. Honable. [Right Honourable] Earl Gower Dunrobin | Gardener & Gamekeeper | 2 | 2 | £6.0.0 | £0.12.0 | ||||||
| G: Sackville Sutherland Esq Uppet | Groom | 1 | 1 | £1.5.0 | £0.2.6 | |||||||
| 3 | 1 | 2 | £7.5.0 | £0.14.6 | ||||||||
| Loth Parish | ||||||||||||
| 20 Aug 1793 | Dugald Gilchrist Esqr. L: [Loth] Beg | Groom | 1 | 1 | 1 | £2.10.0 | £0.5.0 | |||||
| Capt [Captain] Gordon of Carrol | Groom | 1 | 1 | £1.5.0 | £0.2.6 | |||||||
| 2 | 1 | 2 | £3.15.0 | £0.7.6 | ||||||||
| Strath- never Farr Parish | ||||||||||||
| 6 Aug 1793 | Lord Reay at Skerra | Body Servt: [Servant] | 1 | 1 | 1 | £2.10.0 | £0.5.0 | |||||
| Reay Parish | ||||||||||||
| 24 Aug 1793 | George McKay Esqr of Bighouse | Groom | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| Parishes Collected | ||||||||||||
| Creech Parish | 1 | 1 | 1 | £2.10.0 | £0.5.0 | |||||||
| Dornoch Parish | 1 | 1 | £1.15.0 | £0.3.6 | ||||||||
| Golspey Parish | 3 | 1 | 2 | £7.5.0 | £0.14.6 | |||||||
| Loth Parish | 2 | 1 | 2 | £3.15.0 | £0.7.6 | |||||||
| Farr Parish | 1 | 1 | 1 | £2.10.0 | £0.5.0 | |||||||
| Reay Parish | 1 | 1 | £1.5.0 | £0.2.6 | ||||||||
| 9 | 3 | 6 | 1 | 2 | £19.0.0 | £1.18.0 | ||||||
| 10 pr [per] Cent | £1.18.0 | |||||||||||
| £20.18.0 | Total |
Transcribe other information
[Page] 193
A Survey of the MALE SERVANTS TAX. for the Shire of Sutherland
From 5 April 1793 to 5 April 1793 to 5 April 1794 By David Brodie Surveyor
Proof
2 Servants at £3.0.0 each is........................................ £6.0.0
1 Servant at £1.15.0. each is...................................... £1.15.0
6 Servants at £1.5.0. each is...................................... £7.10.0
3 Servants Bach. [Bachelors] at £1.5.0. over & above £3.15.0
.................................................................................... £19.0.0
10 pr [per] Cent............................................................£1.18.0
................................................................................. £20.18.0. Total
I David Brodie Surveyor do, hereby certify That, upon careful examination of the
foregoing Rates and Duties I find they amount in Whole to Twenty pounds eighteen
shillings, and that upon the 19 October last I delivered to Mr Dugald Gilchrist
Collecter of the Said dutis an Exact Duplicate of the above Acct [Account] Duly examined and compared
with the foregoing, which contained My Oath that Requisitions were Left with the
several Masters and Mistresses or at their Dwelling-houses of the Dates annexed to their
Respective Names that they were to be charged with the Sums hereby certified to be
due from them. [Signed] David Brodie 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).