, 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=85){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 | Moneymeal | |||||||||||
| 25 Aug 1793 | The Earl of Leven | James Whitehead Alexander Swan Alexander Sinclair Henry Beverige James Man John Lawson |
Butler Footman Porter Groom Coachman Cook |
6 | 6 | £10.10.0 | £1.1.0 | |||||
| Mrs. Maitland Rankeilor | George Duff James Johnstone |
Footman Gardner |
2 | 2 | £2.10.0 | £0.5.0 | ||||||
| Mrs. Paterson Cunachy | Alexander Tyrie Robert Robertson |
Gardner House Sert. [Servant] |
2 | 2 | £2.10.0 | £0.5.0 | ||||||
| Mrs. Balfour Fernie | David Pedie Alexander Tyrie |
Gardner House Sert. [Servant] |
2 | 2 | £2.10.0 | £0.5.0 | ||||||
| 12 | 6 | 6 | £18.0.0 | £1.16.0 | ||||||||
| Newburgh | ||||||||||||
| 11 Jul 1793 | James Cathcart Esqr | William Hood James Oliphant |
Gardner House Sert [Servant] |
2 | 2 | £2.10.0 | £0.5.0 | |||||
| Mrs. Hay Mugdrum | William Moir William Baxter |
Butler Coachman |
2 | 2 | £2.10. | £0.5.0 | ||||||
| 4 | 4 | £5.0.0 | £0.10.0 | |||||||||
| Newburn | ||||||||||||
| 17 Aug 1793 | Patrick Lindsay Esqr Coats | John McLeod James Forrest |
2 | 2 | £2.10.0 | £0.5.0 | ||||||
| Capt [Captain] Chrystie Balchrystie | James Mach James Taylor |
House Sert [Servant] Gardner |
2 | 2 | £2.10.0 | £0.5.0 | ||||||
| 4 | 4 | £5.0.0 | £0.10.0 | |||||||||
| Saline | ||||||||||||
| 21 June 1793 | James Hally Kinneder | Alexander Harley | Gardner | 1 | 1 | 1 | £2.10.0 | £0.5.0 | ||||
| Scoonie | ||||||||||||
| 16 Aug 1793 | James Chrystie Esqr Durie | Alexander Drummond Thomas Turnbull David Smyth Andrew Buist John Murdock |
Butler Footman Coachman Gardner Cook |
5 | 5 | £8.15.0 | £0.17.6 |
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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).