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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 1793 | Brought forward | 82 | 16 | 82 | £122.10.0 | £12.5.0 | ||||||
| Mrs. Douglas | William Campbell | ho: [house] Servt. [Servant] | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| Castle Street | James Innes | Thomas Cochrane | ho: [house] Servt. [Servant] | 1 | 1 | 1 | £2.10.0 | £0.5.0 | ||||
| Mrs. Stewart | ho: [house] Servt. [Servant] | 1 | 1 | £1.5.0 | £0.2.6 | |||||||
| Robert Sinclair Esq | 2 | 2 | £2.10.0. | £0.5.0 | ||||||||
| William Molle writer | William Cockburn | ho: [house] Servt. [Servant] | 1 | 1 | 1 | £2.10.0 | £0.5.0 | |||||
| Keith McKenzie writer | David Sutherland | ho: [house] Servt [Servant] | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| James Thomson writer | William __ | ho: [house] Servt. [Servant] | 1 | 1 | 1 | £2.10.0 | £0.5.0 | |||||
| Mr James Davidson | Robert Gibson | ho: [house] Servt. [Servant] | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| James Stodart Esqr. | ho: [house] Servt. [Servant] | 1 | 1 | £1.5.0 | £0.2.6 | |||||||
| Robert Dundas McQueen Esq | Alexander Ford William Richardson |
Valet Groom |
2 | 2 | 2 | £5.0.0 | £0.10.0 | |||||
| William Drysdale Vintr [Vintner] St Andrews Street | Waiter | 1 | 1 | £1.5.0 | £0.2.6 | |||||||
| Alexander Ferguson Esq of Craigdarroch | 1 | 1 | £1.5.0 | £0.2.6 | ||||||||
| John Buchan writer | 1 | 1 | £1.5.0 | £0.2.6 | ||||||||
| 3rd Division | 97 | 22 | 96 | £147.10.0 | £14.15.0 | |||||||
| Abstract | ||||||||||||
| 1st Division To Page 4 | 183 | 32 | 163 | 16 | 4 | £274.15.0 | £29.9.6 | |||||
| 2nd Division To Page 8 | 190 | 27 | 156 | 27 | 7 | £281.10.0 | £28.3.0 | |||||
| 3rd Division To Page 11 | 97 | 22 | 96 | £147.10.0 | £14.15.0 | |||||||
| Total | 470 | 81 | 416 | 43 | 11 | £703.15.0 | £70.7.6 | |||||
| 81 Bachelors Servts. [Servants] | at £1.5.0 Each | £101.5.0 | £10.2.6 | |||||||||
| 415 Servants | at £1.5.0 Each | £518.15.0 | £51.17.6 | |||||||||
| 43 Servants | at £1.10.0 Each | £64.10.0 | £6.9.0 | |||||||||
| 11 Servants | at £1.15.0 Each | £19.5.0 | £1.18.6 | |||||||||
| £703.15.0 | £70.7.6 | |||||||||||
| £10 Per Cent | £70.7.6 | |||||||||||
| Total | £774.2.6 |
Transcribe other information
[Page] 11
I Robert Maughan Surveyor do hereby Certify that upon careful examination of the foregoing Rates &
Duties I find they amount in whole to Seven hundred and Seventy four Pounds Two shillings and Six pence
Sterling and that upon the 21st of January 1794 I delivered to Messrs George and Daniel McQueen Joint
Collectors of the said Duties in the City of Edinburgh an exact duplicate of the foregoing accounts duly examined
and compared which contained my oath that requisitions were left with the several Inhabitants or at their
Dwelling houses of the dates annexed to their respective names
Robert Maughan Surveyor
[Page] 43
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).