, 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=128){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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Brought foreward | 181 | 22 | 96 | 36 | 7 | 42 | £339.15.0 | £33.19.0 | ||||
| Page 10 | Carluke | 8 | 2 | 3 | 5 | £15.0.0 | £1.10.0 | |||||
| 10 | Lanark | 10 | 2 | 3 | 5 | £15.15.0 | £1.11.6 | |||||
| 11 | Carnwath | 2 | 2 | £2.10.0 | £0.5.0 | |||||||
| 11 | Coulter | 2 | 1 | 2 | £3.15.0 | £0.7.6 | ||||||
| 11 | Crawford John | 1 | 1 | 1 | £2.10.0 | £0.5.0 | ||||||
| 11 | Douglas | 1 | 1 | £1.5.0 | £0.2.6 | |||||||
| 11 | Carmichael | 4 | 1 | 3 | £5.15.0 | £0.11.6 | ||||||
| 12 | Lesmehagoe | 5 | 5 | £6.5.0 | £0.12.6 | |||||||
| 214 | 26 | 115 | 42 | 17 | 42 | £392.10.0 | £39.5.0 | |||||
| £392.10.0 | £39.5.0 |
Transcribe other information
13
Proof
26 Bachelor Servants at £1.5.0. each £32.10.0.
113 Servants at £1.5.0 each £141.5.0.
42 Servants at £1.10.0 each £63.0.0.
17 Servants at £1.15.0 each £29.15.0.
42 Servants at £3.0.0 each £126.0.0
£392.10.0.
Ten per cent on the above £39.5.0
Total £431.15.0
I Andrew Aitchison Surveyor aforesaid Do hereby certify That upon carefull examination
of the foregoing several rates and duties find they amount in whole to the
Sum of Four Hundred and Thirty One pound Fifteen Shillings Sterling and that on [this]
day I delivered to Archibald Hamilton Esqr. Collector of these duties an exact duplicate
of this account which contained my Oath that the foregoing Inhabitants were duly
served with requisitions and that they were charged According to their returns or to
the best of my knowledge and belief that they were liable in said duties.
Glasgow 19th
Dec 1794
Andrew Aitchison.
[Page] 128
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).