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Scottish Exchequer (Tax Records), Male servant tax - Volume 21 - Counties (see 'More info' for county details), E326/5/21

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[Title]
Survey of the Rates and Duties upon Male Servants within the Country Parishes of ButeShire
from 5th April 1793 to 5th April 1794 By Robert Aiken

Prooff
2 Bachrs [Bachelor] Servants at £1.5.0 each is £2.10.0
2 Servants at £ 1.5.0 is £2.10.0
2 [Servants] at £3.0.0 each is £6.0.0
[sub-total] £11.0.0
10 PerCent thereon £ 1.2.0
Total by proof £12.2.0

I Robert Aiken Surveyor aforesaid do hereby Certify that upon Careful Examination
of the foregoing rates and Duties I find they amount to Eleven pounds sterling which with the Ten
per Cent duty thereon being one pound two shillings sterling makes them amount in whole to the
sum of Twelve pounds two shillings st [sterling] and that upon the Eighteenth day of
November Current I caused deliver to Alexander May Esq Collector of said duties for said County
at his Office an exact Duplicate of and duly examined & Compared with the foregoing acco [account]
which contained my oath that notifications were delivered or left of the dates foresaid that the
Rates and duties charged in said account were just and true to the best of my skill and knowledge
and to the best of my belief no person liable to be charged was omitted

[signed] Robert Aiken

[page] 13 [page] 47

Transcriber's notes

The Earl of Bute had a large staff at other properties - the full household was not at Mountstewart when the survey was taken, but the 2 servants there are counted as part of a total of 11 or more

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).

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