, 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=37){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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 1793 | County of Banff | |||||||||||
| Duke of Gordon | 24 | 24 | £72.0.0 | £7.4.0 | ||||||||
| Mrs Gordon Litchistoune | 1 | 1 | £1.5.0 | £0.2.6 | ||||||||
| James Gordon of Letterfurie | 2 | 2 | £2.20.0 | £0.5.0 | ||||||||
| Capt. [Captain] Abercrombie Glassa | 2 | 2 | £2.10.0 | £0.5.0 | ||||||||
| Capt. [Captain] Booker Byndie | 1 | 1 | £1.5.0 | £0.2.6 | ||||||||
| Lord Fife | 11 | 11 | £33.0.0 | £3.6.0 | ||||||||
| Lord Gordonstoun Troop | 1 | 1 | 1 | £2.10.0 | £0.5.0 | |||||||
| Lord Banff Forester | 3 | 3 | 3 | £8.5.0 | £o.16.6 | |||||||
| Capt. [Captain] Hay Mount Blair | 2 | 2 | £2.10.0 | £0.5.0 | ||||||||
| Collonel Duff Carnusie | 3 | 3 | £4.10.0 | £0.9.0 | ||||||||
| Miss Gordon Achintoul | 1 | 1 | £1.5.0 | £0.2.6 | ||||||||
| Drumuirs Trustees | 1 | 1 | £1.5.0 | £0.2.6 | ||||||||
| Major Duff Mayn | 2 | 2 | £2.10.0 | £0.5.0 | ||||||||
| Sir Ernest Gordon Park | 2 | 2 | £2.10.0 | £0.5.0 | ||||||||
| John Gordon of Cairnfield | 1 | 1 | £1.5.0 | £0.2.6 | ||||||||
| 57 | 4 | 16 | 6 | 35 | £139.0.0 | £13.18.0 | ||||||
| Duty on Servts. [Servants | £39.0.0 | |||||||||||
| Ten per Cent | £13.18.0 | |||||||||||
| Amount | £152.18.0 |
Transcribe other information
[Page] 37
A Survey of MALE SERVANTS TAX Arising in the County of Banff from the
5th April 1793 to the 5th April 1794 By Patrick Mdonald Survy [Surveyor]
Prooff
4 Batchelor Servants @ 25/- [£1.5.0] each Over and above duty £5.0.0
16 Servants @ 25/- [£1.5.0] each £20.0.0
35 Servants @ 60/- [£3.0.0] each £105.0.0
6 Servants @ 30/- [£1.10.0] each £9.0.0
£139.0.0
Ten Per cent on £139.0.0 £13.18.0
Amount £152.18.0
I Patrick Mcdonald Survyr [Surveyor] do hereby certify that Upon careful examination of the foregoing rates and duties I find
they Amount in whole to One hundred and fifty two pounds Eighteen Shillings And that I delivered to John Reid
Collector of Said duties for the County of Banff an exact duplicate of the Above Acct. [Account] duly examined and
Compaird which containd my Oath that requisitions were left with the Several Inhabitants or at their
dwelling houses And the assessment made up from the lists and answers in my possession
Patrick McDonald
Sworn before me at at Nairn 18th Nov 1793
John Fraser
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).