Volume contents
- 1 - 1794-1795 , Aberdeenshire
- 13 - 1794-1795 , Argyll
- 17 - 1794-1795 , Ayrshire
- 33 - 1794-1795 , Banffshire
- 37 - 1794-1795 , Berwickshire
- 45 - 1794-1795 , Buteshire
- 49 - 1794-1795 , Caithness
- 51 - 1794-1795 , Clackmannanshire
- 55 - 1794-1795 , Cromartyshire
- 57 - 1794-1795 , Dunbartonshire
- 61 - 1794-1795 , Dumfriesshire
- 69 - 1794-1795 , East Lothian (Haddingtonshire)
- 77 - 1794-1795 , Fife
- 89 - 1794-1795 , Angus (Forfarshire)
- 97 - 1794-1795 , Inverness-shire
- 101 - 1794-1795 , Kincardineshire
- 105 - 1794-1795 , Kinross-shire
- 109 - 1794-1795 , Kirkcudbrightshire
- 115 - 1794-1795 , Lanarkshire
- 131 - 1794-1795 , Midlothian (Edinburghshire)
- 155 - 1794-1795 , Morayshire (Elginshire)
- 159 - 1794-1795 , Nairnshire
- 161 - 1794-1795 , Orkney
- 163 - 1794-1795 , Peeblesshire
- 167 - 1794-1795 , Perthshire
- 179 - 1794-1795 , Renfrewshire
- 187 - 1794-1795 , Ross-shire
- 189 - 1794-1795 , Roxburghshire
- 199 - 1794-1795 , Selkirkshire
- 201 - 1794-1795 , Shetland
- 205 - 1794-1795 , Stirlingshire
- 213 - 1794-1795 , Sutherland
- 215 - 1794-1795 , West Lothian (Linlithgowshire)
- 223 - 1794-1795 , Wigtownshire
| 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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 1794 | Fordown Parish | |||||||||||
| 24 Jul 1794 | The Right Honble. [Honourable] Lord Monboddo | John Strathern James Thom |
Groom House Servant |
2 | 2 | £2.10.0 | £0.5.0 | |||||
| Fettercairn Parish | ||||||||||||
| 9 Aug 1794 | Alexander Burnett of Strachan Esqr. at Fasque | John Bortie James Smith Charles Duncan |
House Servant & Gamekeeper Coachman Gardener |
3 | 3 | £4.10.0 | £0.9.0 | |||||
| Sir John Belsches of Fettercairn | James Cuthbert | Gardener | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| 4 | 1 | 3 | £5.15.0 | £0.11.6 | ||||||||
| Glenbervie Parish | ||||||||||||
| 24 Jul 1794 | George Mill Nicolson of Glenbervie Esqr | William Philp John Middleton |
Chaise driver Gardener |
2 | 2 | £2.10.0 | £0.5.0 | |||||
| Laurencekirk Parish | ||||||||||||
| 12 Jul 1794 | William Cream in Laurencekirk | Robert Stuart | Waiter | 1 | 1 | £1.5.0 | £0.2.6 | |||||
| Marry kirk Parish | ||||||||||||
| 8 Aug 1794 | The Right Honble. [Honourable] The Earl of Kintore his Lordship having other Six at Kintore the duty for this one Gardener is | John Balfower | Gardener | 1 | 1 | £1.15.0 | £0.3.6 | |||||
| 12 Jul 1794 | William Richardson Esqr Kirktownhill | Robert Lindsay | Postillion | 1 | 1 | £1.5.0 | £0.2.6 | |||||
| Doctr [Doctor] Thomas Gillies of Balmakewan | Postillion Gardener |
2 | 2 | £2.10.0 | £0.5.0 | |||||||
| Totall | 4 | 3 | 1 | £5.10.0 | £0.11.0 | |||||||
| Parishes Collected | ||||||||||||
| No. 1 | Ecclesgreeg | 2 | 1 | 2 | £3.15.0 | £0.7.6 | ||||||
| 2 | Benholm | 6 | 2 | 3 | 3 | £10.15.0 | £1.1.6 | |||||
| 3 | Arbuthnott | 5 | 5 | £8.15.0 | £0.17.6 | |||||||
| 4 | Dunnottar | 3 | 3 | £3.15.0 | £0.7.6 | |||||||
| 5 | Fetteresso | 7 | 3 | 4 | £9.15.0 | £0.19.6 | ||||||
| 6 | Banchory | 1 | 1 | £1.5.0 | £0.2.6 | |||||||
| 7 | Marry Coulter | 8 | 1 | 7 | £11.15.0 | £1.3.6 | ||||||
| 8 | Upper Banchory | 5 | 2 | 3 | £7.0.0 | £0.14.0 | ||||||
| 9 | Strachan | 2 | 2 | £2.10.0 | £0.5.0 | |||||||
| 10 | Fordown | 2 | 2 | £2.10.0 | £0.5.0 | |||||||
| 1 | Fettercairn | 4 | 1 | 3 | £5.15.0 | £0.11.6 | ||||||
| 2 | Glenbervie | 2 | 2 | £2.10.0 | £0.5.0 | |||||||
| 3 | Laurencekirk | 1 | 1 | £1.5.0 | £0.2.6 | |||||||
| 4 | Marrykirk | 4 | 3 | 1 | £5.10.0 | £0.11.0 | ||||||
| Totall | 52 | 3 | 26 | 20 | 6 | £76.15.0 | £7.13.6 | |||||
| Proof | ||||||||||||
| 26 Single Male Servants of 1 & 2 @ £1.5.0 each is | £32.10.0 | £3.5.0 | ||||||||||
| 20 Single Male servants of 3 & 4 @ £1.10.0 each is | £30.0.0 | £3.0.0 | ||||||||||
| 6 Single Male Servants of 5 & 7 @ £1.15.0 each is | £10.10.0 | £1.1.0 | ||||||||||
| 3 Single Male Servants of unmarried persons and above the age of 21 @ £1.5.0 each is | £3.15.0 | £0.7.6 | ||||||||||
| 52 Single Male Servants amounting to in | Totall | £76.15.0 | £7.13.6 |
Transcribe other information
Survey of Kingcardine Shire Continued
[Page] 102
[In margin]
Compd. [Compared] w oyr dup: [with other duplicate]
Compd w oyr dup: [with other duplicate]
& Clyde
added
I William Greig Surveyor aforesaid do hereby Certify that upon carefull examination of the foregoing Rates and duties I find they amount in whole [to] Seventy Six pounds fifteen Shillings Sterling with the Additionall Dutie of the ten P Cto [Per Cent] thereon being Seven pounds thirteen Shillings and Sixpence Sterling And that upon the __ day of __ I delivered Alexander Garden Collector of the Cess and of the said duties for the Shire aforesaid an exact Duplicate of the above Account or Survey (as will appear from __ ) duly examined and compared with the foregoing which contained my Oath that notices were left with the Severall persons before named or at their dwelling houses of the dates annexed to their respective names requiring [them] within fourteen days to give in a list of their Male Servants retained or employed by them for the year preceeding the fifth of April 1794 And that the said Account or Survey is made out from the lists returned to me and from the best information I could procure of the Male Servants of those who neglected or refused to give in a list thereof in terms of the notices left with them as aforesaid
[Signed] William Greig Surveyor
Scottish Exchequer (Tax Records), Male servant tax - Volume 23 - Counties (see 'More info' for county details), E326/5/23
Volume 23 contains male servant tax rolls, 1794-1795, for each county. Royal burghs are covered in volume 24.
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).