, 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=81){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 | Elie | |||||||||||
| 18 Sep 1793 | Sir John Anstruther | Gardner & Gamekeeper | 2 | 2 | £2.10.0 | £0.5.0 | ||||||
| Philip Anstruther Esqr | Footmen 2 Coachman & Groom |
4 | 4 | £6.0.0 | £0.12.0 | |||||||
| Mrs. Kid Ely | House Servant Gardner Postilion |
3 | 3 | £4.10.0 | £0.9.0 | |||||||
| 9 | 2 | 7 | £13.0.0 | £1.6.0 | ||||||||
| Falkland | ||||||||||||
| 27 Jun 1793 | Capt. [Captain] Law | John Stewart David Moncrief |
Gardner Postilion |
2 | 2 | £2.10.0 | £0.5.0 | |||||
| Ferry | ||||||||||||
| 19 Jul 1793 | Dr. [Doctor] Dalgliesh | John Baird Thomas Mitchell Patrick Robertson William Westwood |
Gardner House Servant House Servant Postilion |
4 | 4 | £6.0.0 | £0.12.0 | |||||
| James Hill Scotscraig | A Gamekeeper | 1 | 1 | £1.5.0 | £0.2.6 | |||||||
| 5 | 1 | 4 | £7.5.0 | £0.14.6 | ||||||||
| Forgan | ||||||||||||
| 18 Jul 1793 | Robert Steuart Esqr St. Fort | James Donaldson William Archibald Robert Bremner James Archibald |
House Sert. [Servant] Coachman Gardner House boy |
4 | 4 | £6.0.0 | £0.12.0 | |||||
| John Berry Esqr Tayfield | Andrew Lanceman | Sert [Servant] | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| 5 | 1 | 4 | £7.5.0 | £0.14.6 | ||||||||
| Inverkeithing | ||||||||||||
| 5 Sep 1793 | Capt. [Captain] Spittal | A Servant | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| Charles Stewart Vintner Ferry | Thomas Ogilvie | Waiter | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| 2 | 2 | £2.10.0 | £0.5.0 |
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[Page] 81
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).