, 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=54){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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 11th Division | ||||||||||||
| 27-28 Aug 1973 | William Smart Vintner Tontine | Charles Gordon George Gordon John Driman William Forbes Thomas Hunt Tomas Drimman Francis Amelia James __ |
Waiter Waiter Waiter Waiter Waiter Waiter Waiter Gardner |
8 | 8 | £16.0.0 | £1.12.0 | |||||
| Andrew Dumbar Vintner Kings Arms | James Cuming | Waiter | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| 9 | 1 | 8 | £17.5.0 | £1.14.6 | ||||||||
| 12th Division | ||||||||||||
| Newtoun Ramshorn Grounds | ||||||||||||
| 2 Sep 1793 | Robert Tennant Brewer | James | Gardener | 1 | 1 | £1.5.0 | £0.2.6 | |||||
| John Duguid Mercht [Merchant] | not named | House Servant | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| Mrs Brown Langside | Roderick McKenzie | House Servant | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| Archibald Smith Mercht [Merchant] | Colin Turnbull | House Servant | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| James Connel Mercht [Merchant] | House Servant | 1 | 1 | £1.5.0 | £0.2.6 | |||||||
| John Dowal Vintner Star Inn | Forbes Sutherland William Allan John Ralph Andrew Manners Peter -- |
Waiter Waiter Waiter Waiter Waiter |
5 | 5 | £8.15.0 | £0.17.6 | ||||||
| William Coats Mercht [Merchant] | Malcom McGregor | House Servant | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| Miss Glassford | Thomas Farquhar | House Servant | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| Henry Riddel Mercht [Merchant] | Robert Shepherd | House Servant | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| George Munro Mercht [Merchant] | John a Negroe | House Servant | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| Andrew Blackburn Colvil Mercht [Merchant] | not named | House Servant | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| Mrs Alexander Newtoun | James | House Servant | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| Gilbert Douglas Mercht [Merchant] | Hugh McLean | House Servant | 1 | 1 | 1 | £2.10.0 | £0.5.0 | |||||
| Dugald Bannatine Mercht [Merchant] | J Jaffray | House Servant | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| John Wallace Esqr | not named | 3 | 3 | £4.10.0 | £0.9.0 | |||||||
| John McDowall Esqr | John McInnes | House Servant | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| 22 | 1 | 14 | 3 | 5 | £32.0.0 | £3.4.0 | ||||||
| 13th Division | ||||||||||||
| Henry Fleming Vintner | Waiters | 4 | 4 | £6.0.0. | £0.12.0 | |||||||
| Thomas Houston Prince Wales | John Sector | Waiter | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| William Bogle Mercht [Merchant] | Peter -- | House Servant | 1 | £1.5.0 | £0.2.6 | |||||||
| James Towers Surgeon | John Paul | House Servant | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| James Sproul Mercht [Merchant] | James Reid | House Servant | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| Robert Graham Writer | James Wilson | House Servant | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| Robert Carrick Banker | William -- | House Servant | 1 | 1 | 1 | £2.10.0 | £0.5.0 | |||||
| Ship Banking Company | Samuel King | Porter | 1 | 1 | £2.10.0 | £0.5.0 | ||||||
| Thomas Durie Vintner | Waiters | 4 | 4 | £6.0.0 | £0.12.0 | |||||||
| Archibald Graham Banker | John Marshall | House Servant | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| Thistle Bank Company | J Dempster | Porter | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| Alexander Dunlop Surgeon | J Dunlop | H: [House] Servant | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| Archibald Henderson Mercht [Merchant] | Daniel McFarlane | H: [House] Servant | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| 19 | 1 | 11 | 8 | £27.0.0 | £2.14.0 |
Transcribe other information
2d.
[Page] 54
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).