, 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=155){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 | ||||||||||||
| Col. [Colonel] Grant of Moy | 4 | 4 | £6.0.0 | £0.12.0 | ||||||||
| James Brodie of Brodie | 3 | 3 | £4.10.0 | £0.9.0 | ||||||||
| Major Duff of Blervie | 2 | 2 | £2.10.0 | £0.5.0 | ||||||||
| Robert Grant of Elchies | 2 | 2 | £2.10.0 | £0.5.0 | ||||||||
| Hon. [Honourable] Arthur Duff of Orton | 3 | 3 | 3 | £8.5.0 | £0.16.6 | |||||||
| Sir William Gordon Baronet | 3 | 3 | 3 | £8.5.0 | £0.16.6 | |||||||
| P: Rose Watson Esqr. | 1 | 1 | £1.5.0 | £0.2.6 | ||||||||
| William Brodie of Milltown | 1 | 1 | 1 | £2.10.0 | £0.5.0 | |||||||
| Sir Archibald Dunbar of No. fd. [Northfield] | 1 | 1 | 1 | £2.10.0 | £0.5.0 | |||||||
| John Brander of Petgavny | 2 | 2 | £2.10.0 | £0.5.0 | ||||||||
| Alexander Innes Esqr. Garmouth | 1 | 1 | £1.5.0 | £0.2.6 | ||||||||
| Lady Gordon at Lossiemouth | 2 | 2 | £2.10.0 | £0.5.0 | ||||||||
| Earl of Fife at Inneshouse | Gardener | 1 | 1 | £3.0.0 | £0.6.0 | |||||||
| Earl of Moray at Darnway Castle | Gamekeeper | 1 | 1 | £3.0.0 | £0.6.0 | |||||||
| Genl. [General] Grant of Ballindalloch | 4 | 4 | 4 | £12.0.0 | £1.4.0 | |||||||
| 31 | 12 | 12 | 13 | 4 | 2 | £62.10.0 | £6.5.0 | |||||
| 10 Pr. [Per] Cent thereon | £6.5.0 | |||||||||||
| £68.10.0 | Total |
Transcribe other information
[Page] 155
Survey of the MALE SERVANT TAX. In the County of Elgin for one
year To 5th. April 1795 By Duncan Campbell Surveyor
I Duncan Campbell Surveyor aforesaid do hereby Certify that upon Careful examination of the
foregoing rates and duties I find that they amount to the sum of Sixty eight Pounds fifteen Shillings
Sterling And that upon the 31st. December 1794 I delivered to Patrick Duff Collector of said
duties an exact duplicate of this account duly examined and compared which contained my
Oath That the preceeding Inhabitants were duly served with requisitions And that they were
charged according to their several returns Or my knowledge and belief that they were
liable in said duties
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).