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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 19 Jul 1793 | David Sproat, Esqr of Portmary, Batchelor | Robert Jefferson | 1 | 1 | 1 | £2.10.0 | £0.5.0 |
Transcribe other information
Survey of the MALE SERVANTS TAX. in the Burgh of Kirkcudbright
from the 5th day of April 1793 to the 5th of April 1794 by David Mcmillan Survr. [Surveyor]
Proof
1 Batchr. [Batchelors] Male servt [Servant] at £1.5.0 above the duty £1.5.0
1 Male Servt. [Servant] at £1.5.0 £1.5.0
£2.10.0 Male servt [servant] Tax
Ten pr [per] Cent thereon is £0.5.0 10 pr [per] cent
£2.15.0 Grand total
I David Mcmillan Surveyor aforsaid do hereby Certify That upon careful examination of the foregoing several
Rates and duties I find the amount in whole to be Two Pounds fifteen shillings Sterling; and that upon
the Ninth day of November one thousand seven hundred and ninety three years I delivered to
Mr David McLellan Writer Collector of the said duties for the Burgh aforesaid an exact Duplicate
of the foregoing which contained my Oath that requisitions or notices were delivered to or left for the said
Person at his dwelling Place of the date annexed to his name that was to be charged with the
duty certified to be due upon him David Mcmillan
[Page] 75
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).