, 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=82){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 | Kemback | |||||||||||
| 23 Aug 1793 | Capt. [Captain] McGill | James Bell James Westwood |
Gardner Postilion |
2 | 2 | £2.10.0 | £0.5.0 | |||||
| William Bethune Esqr | Robert Greenlaw William Renny Robert Leich Charles Graham |
House sert [Servant] Coachman Gardner Gamekeeper |
4 | 4 | £6.0.0 | £0.12.0 | ||||||
| 6 | 2 | 4 | £8.10.0 | £0.17.0 | ||||||||
| Kennoway | ||||||||||||
| 9 Aug 1793 | James Stark Esq | James Dick James Sharp George Mcdonald |
Butler Postilion Gardner |
3 | 3 | £4.10.0 | £0.9.0 | |||||
| Capt. [Captain] Lundin Auchtermairny | Peter Falconer Alexander Mortimer |
House Sert [Servant] Gardner |
2 | 2 | £2.10.0 | £0.5.0 | ||||||
| 5 | 2 | 3 | £7.0.0 | £0.14.0 | ||||||||
| Kettle | ||||||||||||
| 15 Jul 1793 | Capt. [Captain] Peaston Ramorney | James Dick Hugh Orm |
House Sert. [Servant] Groom |
2 | 2 | £2.10.0 | £0.5.0 | |||||
| David Johnston Esqr Lathrisk | James Miller Andrew Wilson John McLashan |
3 | 3 | £4.10.0 | £0.9.0 | |||||||
| Major Arnot | George Graham | House Sert [Servant] | 1 | 1 | 1 | £2.10.0 | £0.5.0 | |||||
| Mr. Alexander Low | Gordon Ross | House Sert [Servant] | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| 7 | 1 | 4 | 3 | £10.15.0 | £1.1.6 | |||||||
| Kilmeny | ||||||||||||
| 19 Jul 1793 | Mrs. Gilespie | John Neil | House Sert. [Servant] & Gardner | 1 | 1 | £1.5.0 | £0.2.6 | |||||
| Major Scott | Robert Craig James Yerman |
House sert [servant] Postilion |
2 | 2 | £2.10.0 | £0.5.0 | ||||||
| 3 | 3 | £3.15.0 | £0.7.6 |
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[Page] 82
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).