, 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=145){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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 19 May 1794 | Libberton | |||||||||||
| Andrew Wauchope Esqr | Adam Henderson Robert Lees Nicol Steel William Wilson James Laing |
Butler Coachman Groom Foot Boy Gardner |
5 | 5 | £8.15.0 | £0.17.6 | ||||||
| Patrick Inglis Esqr | Hugh Erskine John Durie |
Gardner H [House] Servant |
2 | 2 | 2 | £5.0.0 | £0.10.0 | |||||
| Capt [Captain] Gittle Gilmour | Thomas McPherson | H [House] Servant | 1 | 1 | 1 | £2.10.0 | £0.5.0 | |||||
| Andrew Gray farmer | 1 | 1 | £1.5.0 | £0.2.6 | ||||||||
| Benjamin Bell Surgeon | Nicol Lawrie Thomas Tait |
H [House] Servant Driver |
2 | 2 | £2.10.0 | £0.5.0 | ||||||
| Thomas Wilkinson Esqr | Samuel Cape John Richmond |
Footman Gardner |
2 | 2 | £2.10.0 | £0.5.0 | ||||||
| Gilbert Mason Esqr | Duncan McNaughton James Sommervill Andrew Robertson George Williamson James Seart |
Gardner Postilion Footman Footman a Boy |
5 | 5 | £8.15.0 | £0.17.6 | ||||||
| Lord Sommervill | James Wood Joseph Ghent Samuel Rentoul |
Butler Postilion Gardner |
3 | 3 | 3 | £8.5.0 | £0.16.6 | |||||
| John Trotter Esqr | 4 | 4 | £6.0.0 | £0.12.0 | ||||||||
| Leut [Lieutenant] Col [Colonel] Trotter | William Mead | 1 | 1 | 1 | £2.10.0 | £0.5.0 | ||||||
| Major Alexander Trotter | 3 | 3 | £4.10.0 | £0.9.0 | ||||||||
| Charles Irvine Esqr | James McPhearson | H [House] Servant | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| 30 | 7 | 10 | 10 | 10 | £53.15.0 | £5.7.6 | ||||||
| 20 & 21 May 1794 | Laswade | |||||||||||
| Lady Arniston | John Green John Brown |
Gardner Stable Servant Footman |
3 | 3 | £4.10.0 | £0.9.0 | ||||||
| Comm [Commissioner] Edgar | 2 | 2 | 2 | £5.0.0 | £0.10.0 | |||||||
| John Clark Esqr | 1 | 1 | £1.5.0 | £0.2.6 | ||||||||
| William Simpson Esqr | 1 | 1 | 1 | £2.10.0 | £0.5.0 | |||||||
| Colonell Hepburn | 1 | 1 | £1.5.0 | £0.2.6 | ||||||||
| Mrs Farquharson | 1 | 1 | £1.5.0 | £0.2.6 | ||||||||
| Mr William Simpson | 1 | 1 | £1.5.0 | £0.2.6 | ||||||||
| Robert Clark Esqr | 4 | 4 | £6.0.0 | £0.12.0 | ||||||||
| Bishop Abernathie Drummond | Walter Ross | H [House] Servant | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| Mrs Preston of Gorton | James McGill | H [House] Servant | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| Charles Lockhart Esqr | James Borthwick Thomas |
Gardner H [House] Servant |
2 | 2 | £2.10.0 | £0.5.0 | ||||||
| Carry Over | 18 | 3 | 11 | 7 | £28.0.0 | £2.16.0 |
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[Page] 145
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).