, 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=49){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 | Canisbay Parish | |||||||||||
| 29 Jul 1793 | THe Rt Honable [Right Honourable] Lord Caithness | Groom | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| Capt [Captain] Campbell Mey | Groom | 1 | 1 | 1 | £2.10.0 | £0.5.0 | ||||||
| 2 | 1 | 2 | £3.15.0 | £0.7.6 | ||||||||
| Halkirk Parish | ||||||||||||
| 8 Aug 1793 | Benjamin Williamson Esq Banister | Groom | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| Olrick Parish | ||||||||||||
| 30 July 1793 | James Traile Esq Hobister | Groom & Gardener | 2 | 2 | £2.10.0 | £0.5.0 | ||||||
| Wick Parish | ||||||||||||
| 6 Aug 1793 | Sir Benjamin Dunbar Hempriggs | Groom & Gardener | 2 | 2 | £2.10.0 | £0.5.0 | ||||||
| James Sinclair Esq Harpsdale | Gardener | 1 | 1 | £1.5.0 | £0.2.6 | |||||||
| 3 | 3 | £3.15.0 | £0.7.6 | |||||||||
| Parishes Collected | ||||||||||||
| Canisbay Parish | 2 | 1 | 2 | £3.15.0 | £0.7.6 | |||||||
| Halkirk Parish | 1 | 1 | £1.5.0 | £0.2.6 | ||||||||
| Olrick Parish | 2 | 2 | £2.10.0 | £0.5.0 | ||||||||
| Wick Parish | 3 | 3 | £3.15.0 | £0.7.6 | ||||||||
| 8 | 1 | 8 | £11.5.0 | £1.2.6 | ||||||||
| 10 per cent | £1.2.6 | |||||||||||
| Total | £12.7.6 |
Transcribe other information
[Page] 49
A Survey of the Male Servants Tax for the Shire of Caithness
from 5 April 1792 to 5 April 1793 with 10 per cent Cess thereon by David Brodie Surveyor
Proof
8 Servants at £1.5.0 is £10.0.0
1 Servant Batchelor at £1.5.0 is £1.5.0
£11.5.0
10 Pr [Per] cent £1.2.6
£12.7.6 Total
I David Brodie Surveyor Do hereby certify that upon careful examination of the foregoing Rates
Rates and Duties, I find they amoun [amount] in Whole to Twelve pound Seven Shilling and Sixpence
and that upon the 18 October last I delivered to Mr John Davidson Collector of the said duties
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.
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).