, 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=55){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 | Kilmuir E. [Easter] Parish | £ | ||||||||||
| 4 Jul 1793 | Capt [Captain] Mckenzie of Cromarty | John Nisbett | Coachman | 1 | 1 | £1.10.0 | £0.3.0 | |||||
| Donald Mckenzie | footman | 1 | 1 | £1.10.0 | £0.3.0 | |||||||
| Charles Hall | Gardner | 1 | 1 | £1.10.0 | £0.3.0 | |||||||
| 3 | 3 | £4.10.0 | £0.9.0 | |||||||||
| Cullicudden Parish | ||||||||||||
| George G. Munro Pointsfield | John Mcpherson | house sert [servant] | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| Alexander Findlay | Gardner | 1 | 1 | £1.5.0 | £0.2.6 | |||||||
| David Urquhart Braelangwall | James Reinie | Postilion | 1 | 1 | £1.10.0 | £0.3.0 | ||||||
| Colin McIntosh | House Sert [Servant] | 1 | 1 | £1.10.0 | £0.3.0 | |||||||
| Gardner | 1 | 1 | £1.10.0 | £0.3.0 | ||||||||
| 5 | 2 | 3 | £7.0.0 | £0.14.0 | ||||||||
| Cromarty Town and Parish | ||||||||||||
| Capt [Captain] Mckenzie of Bayfield | Postilion | 1 | 1 | £1.5.0 | £0.2.6 | |||||||
| Alexander Fraser | house Sert [Servant] | 1 | 1 | £1.5.0 | £0.2.6 | |||||||
| 2 | 2 | £2.10.0 | £0.5.0 | |||||||||
| Parishes Collected | ||||||||||||
| Kilmuir E. [Easter] Parish | 3 | 3 | £4.10.0 | £0.9.0 | ||||||||
| Cullicudden Parish | 5 | 2 | 3 | £7.0.0 | £0.14.0 | |||||||
| Cromarty Town & Parish | 2 | 2 | £2.10.0 | £0.5.0 | ||||||||
| 10 | 4 | 6 | £14.0.0 | £1.8.0 |
Transcribe other information
[Page] 55
A Survey of the Rates and Duties on Male Servants, arisen in the Shire of Cromarty from 5 April 1793 to
the 5 April 1794 By David Ross Assistant Surveyor
Prooff
10 Servants
4 Servants @ 25/- [£1.5.0] .... £5.0.0
6 Servants @ 30/- [£3.0.0] £9.0.0 ...........£14.0.0
10 pr. Ct. [per cent] on £14.0.0 ....£1.8.0
£15.8.0 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 Fifteen pounds Eight shillings Sterling And that upon the thirty first day of august
I delivered to Mr Walter Ross Collector of Supply and Collector of the said Dutys for the Shire aforsaid an exact
Duplicate of the foregoing acct [account] duely examined and Compared with this account, which Contained my oath
That this account Contained the Number of male Servants returned to me, or were kept by the Different
masters according to the best of my knowledge or Information. David Ross
Tain 9th October 1792
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).