, 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=69){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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Parishes Collected | ||||||||||||
| Dumfries Country Part | 3 | 3 | £4.10.0 | £0.9.0 | ||||||||
| Hollywood | 1 | 1 | £1.5.0 | £0.2.6 | ||||||||
| Ruthwell | 3 | 1 | 2 | £7.5.0 | £0.14.6 | |||||||
| Mousewald | 2 | 2 | £2.10.0 | £0.5.0 | ||||||||
| Kirkmahoe | 14 | 1 | 2 | 7 | 5 | £23.0.0 | £2.6.0 | |||||
| Canoby | 1 | 1 | £1.5.0 | £0.2.6 | ||||||||
| Dunscore | 3 | 3 | £4.10.0 | £0.9.0 | ||||||||
| Kier | 1 | 1 | £1.5.0 | £0.2.6 | ||||||||
| Durisdeer | 4 | 3 | 1 | 3 | £14.0.0 | £1.8.0 | ||||||
| Sanquhar Country part | 1 | 1 | 1 | £2.15.0 | £0.5.6 | |||||||
| Closeburn | 9 | 1 | 3 | 6 | £15.10.0 | £1.11.0 | ||||||
| Lochmaben Country part | 1 | 1 | £1.5.0 | £0.2.6 | ||||||||
| Applegirth | 3 | 3 | £4.10.0 | £0.9.0 | ||||||||
| Johnston | 1 | 1 | £3.0.0 | £0.6.0 | ||||||||
| Moffat | 4 | 4 | £5.0.0 | £0.10.0 | ||||||||
| Kirkpatrick Fleeming | 8 | 1 | 2 | 6 | £12.15.0 | £1.5.6 | ||||||
| Langholm | 2 | 2 | £6.0.0 | £0.12.0 | ||||||||
| Westerkirk | 3 | 3 | £5.5.0 | £0.10.6 | ||||||||
| Hoddom | 2 | 2 | 2 | £5.0.0 | £0.10.0 | |||||||
| Cumbertrees | 7 | 2 | 3 | 4 | £12.5.0 | £1.4.6 | ||||||
| St Mungo | 2 | 2 | 2 | £5.0.0 | £0.10.0 | |||||||
| Dalton | 2 | 2 | £2.10.0 | £0.5.0 | ||||||||
| Tinwald | 4 | 4 | £5.0.0 | £0.10.0 | ||||||||
| Annan Country part | 1 | 1 | £1.5.0 | £0.2.6 | ||||||||
| Glencairn | 2 | 2 | £2.10.0 | £0.5.0 | ||||||||
| Tynron | 1 | 1 | £1.5.0 | £0.2.6 | ||||||||
| 85 | 13 | 36 | 27 | 14 | 8 | £150.5.0 | £15.0.6 |
Transcribe other information
5 [5th page]
[Page] 69
Proof
13 Servants @ £1.5.0 £16.5.0
36 Servants @ £1.5.0 £45.0.0
27 Servants @ £1.10.0 £40.10.0
14 Servants @ £1.15.0 £24.10.0
8 Servants @ £3.0.0 £24.0.0
£150.5.0
10 P [Per] Cent £15.0.6
Total £165.5.6
I William Laidlaw Surveyor aforesaid do hereby Certify that upon Examination I find the foregoing
duties Amount to One hundred and sixty five pounds five shillings and six pence Sterling And
that upon the twelfth day of Decem [December] 1793 I delivered to Mr David Newall Collector of the said duties
an exact Duplicate hereof containing my Oath that the before named persons were duly served with
requisitions and that they are charged conformable to their several returns or according to my
knowledge & belief that they were liable in said duties William Laidlaw
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).