, Male servant tax - Volume 22 - Burghs (see 'More info' for burgh details), E326/5/22&destination=/virtual-volumes/volume-images/volume_data-E326-5-22/REX01666?image_number=21){kind=link}
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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 26 Jul 1793 | Dr [Doctor] Gilchrist for Mr Biggar | John Taylor | House Serv [Servant] | 1 | 1 | £1.5.0 | £0.2.6 | |||||
| Doctor Gilchrist for himself | James Crosbie | House Serv [Servant] | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| Mrs Walter Riddell | Thomas Brown | House Serv [Servant] | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| Capt [Captain] Hamilton | James Beck James Paterson |
House Serv [Servant] Postilion |
2 | 2 | £2.10.0 | £0.5.0 | ||||||
| Jun 1793 | James Gordon | Archibald Gordon | House Serv [Servant] | 1 | 1 | £1.5.0 | £0.2.6 | |||||
| George Johnston Coffee house | Waiter | 1 | 1 | £1.5.0 | £0.2.6 | |||||||
| Henry Clint Vintner | William Graham | Waiter Waiter |
2 | 2 | £2.10.0 | £0.5.0 | ||||||
| 28 Jun 1793 | Lady Carnwath | James Bell | Footman | 1 | 1 | £1.5.0 | £0.2.6 | |||||
| Mrs Maxwell of Kirkconel | John McWhae | Footman | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| Mrs McVitie Vintner | Luke Newlands Primus Stevenson |
Waiter Waiter |
2 | 2 | £2.10.0 | £0.5.0 | ||||||
| Mrs Lowthian | Robert Crichton Alexander Finlayson William Underwood |
Postilion Gardner Gamekeeper |
3 | 3 | £4.10.0 | £0.9.0 | ||||||
| 29 Jun 1793 | David Staig Esqr | Robert Smith | House Serv [Servant] | 1 | 1 | £1.5.0 | £0.2.6 | |||||
| Mrs Lawson Mercht[Merchant] | Thomas Grieve | Gamekeeper | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| John Syme Esqr | George McGeorge | Gamekeeper | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| Capt [Captain] Riddell Carzield | House Serv [Servant] | 1 | 1 | £1.5.0 | £0.2.6 | |||||||
| 20 | 17 | 3 | £25.15.0 | £2.11.6 | ||||||||
| Mrs Maxwell of Kirkconnel Charged in Kirkcudbt. [Kirkcudbright] Shire | 1 | 1 | £1.5.0 | £0.2.6 | ||||||||
| 19 | 16 | 3 | £24.10.0 | £2.9.0 |
Transcribe other information
Survey of the MALE SERVANTS TAX in the Burgh of Dumfries
from 5 April 1793 to 5 April 1794 by William Laidlaw Surveyor
Proof
19 Servants at £1.5.0 £21.5.0
3 Servants at £1.10.0 £4.10.0
£25.15.0
10 p cent[per cent] £2.11.6
Total £28.6.6
I William Laidlaw Surveyor aforesaid do hereby Certify that upon Careful Examination
I find the foregoing Duties Amount to Twenty eight pounds six shillings &
sixpence St [Sterling] And that upon the twelfth Day of Dec 1793 I delivered to Mr Francis
Maxwell Collector of the said Duties an exact Duplicate here of which contained
my oath That the before named persons were regularly served with notices of
the above duties being due by them
William Laidlaw
[Page] 21
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).