, 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=138){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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Parishes Collected | ||||||||||||
| West Kirk | 242 | 31 | 176 | 37 | 29 | £365.0.0 | £36.10.0 | |||||
| Cannongate | 42 | 5 | 30 | 4 | 8 | £65.15.0 | £6.11.6 | |||||
| South Leith | 35 | 5 | 39 | 5 | £52.10.0 | £5.5.0 | ||||||
| North Leith | 2 | 2 | £2.10.0 | £0.5.0 | ||||||||
| 321 | 41 | 238 | 41 | 34 | 8 | £485.15.0 | £48.11.0 | |||||
| Surcharges | ||||||||||||
| Mrs Smith White House Toll | 1 | 1 | £2.10.0 | £0.5.0 | ||||||||
| Bently Gordon Bently Leith Walk | 1 | 1 | £2.10.0 | £0.5.0 | ||||||||
| Mrs Hay of Mountclaire Cannongate | 1 | 1 | £2.10.0 | £0.5.0 | ||||||||
| Mr James Craig Cannongate | 1 | 1 | £2.10.0 | £0.5.0 | ||||||||
| 4 | 4 | £10.0.0 | £1.0.0 |
Transcribe other information
[Page] 138 8
Proof
238 at £1.5.0 is £297.10.0
41 at £1.10.0 £61.10.0
34 £1.15.0 £59.10.0
8 £2.0.0 £16.0.0
£434.10.0
41 Bachelors £1.5.0 £51.5.0 10 per cent upon this sum £48.11.6
£534.6.6
I William Cunningham do hereby Certify that upon Carefull [examination]
I find the foregoing duties to Ammount to the sum of five hundred & thirty [four]
pounds Six Shillings & Sixpence, Sterg [Sterling] & that upon the -- day -- I [transmitted]
to Mr George Cranston collection a duplicate hereof containing my oath [that]
the preceeding inhabitants here duly Served with Reqn [Requisitions] of dates forsaid
and that they are Charged according to their own Returns or the best on [information]
[signed] William Cunningham
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).