, 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=49){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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 1793 | Forres | |||||||||||
| A:P: Cumming of Altyre | 2 | 2 | £2.10.0 | £0.5.0 | ||||||||
| Coll: [Colonel] Blane | 1 | 1 | 2 | £2.10.0 | £0.5.0 | |||||||
| Mr Emslie Vintner | 1 | 1 | 2 | £2.10.0 | £0.5.0 | |||||||
| 4 | 2 | 4 | £7.10.0 | £0.15.0 | ||||||||
| Proof | 2 Bachelors Servants @ £2.10.0 each | £5.0.0 | Duty on Servants | £7.10.0 | ||||||||
| 2 Servants @ £1.5.0 each | £2.10.0 | Ten per cent | £0.15.0 | |||||||||
| £7.10.0 | Amount | £8.5.0 | ||||||||||
| Ten per Cent £7.10.0 | £0.15.0 | Sum £8.5.0 |
Transcribe other information
A Survey of MALE SERVANTS TAX. Arrising in the Town of Forres from the 5th
Aprile 1793 to the 5th Aprile 1794 By Patrick Mdonald Survr [Surveyor]
I Patrick Mdonald Suryr [Surveyor] do hereby certify that Upon careful examination of the forgoing rates and duties I find they
Amount in whole to Eight pound five Shillings And that I delivered to Thomas Eddie Collector of Said duties in the Town of
Forres an exact duplicate of the Above Acct. [Account] duly examind and compaird which containd my Oath that the
Several Inhabitants were duly Served with Requisitions and that the Assessment is made up from the lists and
answers is in my possession Patrick MDonald Suryr [Surveyor]
Sworn before me at Nairn 18 Nov [November] 1793
John Fraser J.P. [Justice of the Peace]
[Page] 49
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).