Volume contents
- 1 - 1793-94 , Aberdeen burgh
- 5 - 1793-94 , Arbroath burgh
- 8 - 1793-94 , Ayr burgh
- 9 - 1793-94 , Banff burgh
- 12 - 1793-94 , Brechin burgh
- 13 - 1793-94 , Crail burgh
- 15 - 1793-94 , Cullen burgh
- 17 - 1793-94 , Cupar burgh
- 19 - 1793-94 , Dumbarton burgh
- 21 - 1793-94 , Dumfries burgh
- 25 - 1793-94 , Dunbar burgh
- 29 - 1793-94 , Dundee burgh
- 31 - 1793-94 , Dunfermline burgh
- 33 - 1793-94 , Edinburgh burgh
- 45 - 1793-94 , Elgin burgh
- 47 - 1793-94 , Forfar burgh
- 49 - 1793-94 , Forres burgh
- 51 - 1793-94 , Glasgow burgh
- 59 - 1793-94 , Haddington burgh
- 63 - 1793-94 , Inveraray burgh
- 65 - 1793-94 , Inverness burgh
- 65 - 1793-94 , Inverness-shire
- 67 - 1793-94 , Irvine burgh
- 69 - 1793-94 , Jedburgh burgh
- 71 - 1793-94 , Kinghorn burgh
- 73 - 1793-94 , Kirkcaldy burgh
- 75 - 1793-94 , Kirkcudbright burgh
- 77 - 1793-94 , Kirkwall burgh
- 79 - 1793-94 , Lanark burgh
- 83 - 1793-94 , Linlithgow burgh
- 85 - 1793-94 , Montrose burgh
- 87 - 1793-94 , Nairn burgh
- 89 - 1793-94 , North Berwick burgh
- 93 - 1793-94 , Peebles burgh
- 95 - 1793-94 , Perth burgh
- 99 - 1793-94 , Queensferry burgh
- 101 - 1793-94 , St. Andrews burgh
- 103 - 1793-94 , Stirling burgh
- 107 - 1793-94 , Stranraer burgh
- 109 - 1793-94 , Tain burgh
- 111 - 1793-94 , Wigtown burgh
| 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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 15 Jul 1793 | Cupar | |||||||||||
| Mr Peaston | John Gulland | Gardner | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| Capt [Captain] Robert Kerr | Ninian Mason | House servt. [servant] | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| Major Horsburgh | 1 | 1 | £1.5.0 | £0.2.6 | ||||||||
| David Methven | James Cameron | Waiter | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| Capt [Captain] Charles Bell | William White | House Servt. [Servant] | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| Miss Skene | 1 | 1 | £1.5.0 | £0.2.6 | ||||||||
| George Sandilands Esqr | James Mitchell Andrew Gibson |
House Servt. [Servant] Gardner |
2 | 2 | £2.10.0 | £0.5.0 | ||||||
| 8 | 8 | £10.0.0 | £1.0.0 | |||||||||
| Duty | £10.0.0 | |||||||||||
| 10pr ct [per cent] | £1.0.0 | £11.0.0 | ||||||||||
| Proof | 8 Servants at £1.5.0 | £10.0.0 | ||||||||||
| 10 pr ct [per cent] is | £1.0.0 | £11.0.0 |
Transcribe other information
[Page] 17
Survey of MALE SERVANTS TAX. for the Burgh of Cupar
For the Year Ending the 5th April 1794 By Peter Colvile Surveyor
I Peter Colvile Surveyer aforesaid do hereby certify that upon carefull examination of
the Several foregoing Rates & duties they amount in whole to eleven Pounds Stg [Sterling] & I do on the oath
that notices were left with the whole foregoing Inhabitants or at their dwelling Houses
of the date aforesaid that they were to be charged with the Rates & duties set against
their several names
Peter Colvile Surveyor
At Torryburn the 15th
day of Novr. [November] 1793 years
Before me Charles Preston J.P. [Justice of the Peace]
Alexander Simpson Collr [Collector]
Scottish Exchequer (Tax Records), Male servant tax - Volume 22 - Burghs (see 'More info' for burgh details), E326/5/22
Volume 22 contains male servant tax rolls, 1793-1794, for each of the following burghs: Aberdeen, Arbroath, Ayr, Banff, Brechin, Crail, Cullen, Cupar, Dumbarton, Dumfries, Dunbar, Dundee, Dunfermline, Edinburgh, Elgin, Forfar, Forres, Glasgow, Haddington, Inverness, Inveraray, Irvine, Jedburgh, Kinghorn, Kirkcudbright, Kirkcaldy, Kirkwall, Lanark, Linlithgow, Montrose, Nairn, North Berwick, Peebles, Perth, Queensferry, St. Andrews, Stirling, Stranraer, Tain and Wigtown. See also volume 21 for the burghs of Elgin, Inveraray, Queensferry and Stirling.
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).