, Male servant tax - Volume 23 - Counties (see 'More info' for county details), E326/5/23&destination=/virtual-volumes/volume-images/volume_data-E326-5-23/REX01666?image_number=118){kind=link}
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 | Cathcart | |||||||||||
| 22 Jul 1794 | Robert Scot of Aitkenhead | George Ross | House Sert [Servant] | 1 | 1 | £1.5.0 | £0.2.6 | |||||
| William Reid | Gardner | 1 | 1 | £1.5.0 | £0.2.6 | |||||||
| 2 | 2 | £2.10.0 | £0.5.0 | |||||||||
| Carmunock | ||||||||||||
| 22 Jul 1794 | Walter Ewing McLae of Cathian | George Benny | Gardner | 1 | 1 | £1.5.0 | £0.2.6 | |||||
| James Feckertlour | House Sert [Servant] | 1 | 1 | £1.5.0 | £0.2.6 | |||||||
| Sir John Stewart of Castlemilk | Alexander Denholm | Coachman | 1 | 1 | £1.10.0 | £0.3.0 | ||||||
| James McDonald | House Sert [Servant] | 1 | 1 | £1.10.0 | £0.3.0 | |||||||
| Alexander Chompson | Gardner | 1 | 1 | £1.10.0 | £0.3.0 | |||||||
| 5 | 2 | 3 | £7.0.0 | £0.14.0 | ||||||||
| Rutherglen | ||||||||||||
| 3 Jul 1794 | The Heirs of Mrs Murdoch | John Reid | Gardner | 1 | 1 | £1.5.0 | £0.2.6 | |||||
| Neil White | Postilion | 1 | 1 | £1.5.0 | £0.2.6 | |||||||
| Mrs Sommervile Hamilton farm | James Cowie | Gardner | 1 | 1 | £1.10.0 | £0.3.0 | ||||||
| Daniel Curry | House Sert [Servant] | 1 | 1 | £1.10.0 | £0.3.0 | |||||||
| James Algie | Postilion | 1 | 1 | £1.10.0 | £0.3.0 | |||||||
| John Dunlop of Rosebank | Finlay Mcfarlan | House Sert [Servant] | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| John Gilchrist | Gardner | 1 | 1 | £1.5.0 | £0.2.6 | |||||||
| 7 | 4 | 3 | £9.10.0 | £0.19.0 |
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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).