, 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=167){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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 9 Jun 1794 | Aberdalgie Parish | |||||||||||
| The Right Hle [Honourable] Earl Kinnoull | John Coustain John Hervie James Wheatly William Collins William Collins Junr [Junior] James Fechney Robert Miller |
Butler footman footman Groom &c Groom &c Gamekeeper Gardner |
7 | 7 | £12.5.0 | £1.4.6 | ||||||
| Fortaviot Parish | ||||||||||||
| John Hepburn Belchess Esqr Invermay | Collin Allan Henry Zimmerman Robert Dickson |
Dryver Gamekeeper &c Gardner |
3 | 3 | £4.10.0 | £0.9.0 | ||||||
| Dunning Parish | ||||||||||||
| 10 Jun 1794 | The Rt Hle [Right Honourable] Lady M. Rollo Duncrub | Andrew Moodie John Cunningham |
Postilion Gamekeeper &c |
2 | 2 | £2.10.0 | £0.5.0 | |||||
| Culross Parish | ||||||||||||
| 12 Jun 1797 | Sir Charles Preston Bart [Baronet] Batchelor | Robert Shaw William Malcomb |
Dryver Gardner |
2 | 2 | 2 | £5.0.0 | £0.10.0 | ||||
| Mrs. Margret Dundass | James Stewart | House serv [servant] | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| Andrew Clark Esq of Combrie | John Shirreff | House Serv [Servant] | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| 4 | 2 | 4 | £7.10.0 | £0.15.0 | ||||||||
| Gask Parish | ||||||||||||
| 1 Jul 1794 | Laurence Oliphant Esq Gask Bachelor | Isack Jolly Laurence Ogalvie Patrick Reid |
House Servt [Servant] Groom Gardner |
3 | 3 | 3 | £8.5.0 | £0.16.6 | ||||
| Blackfoord Parish | ||||||||||||
| 2 Jul 1794 | The Rt Hle [Right Honourable] Lady E Strathallan | James Jolly James Craufoord |
House Servt [Servant] Gamekeeper |
2 | 2 | £2.10.0 | £0.5.0 | |||||
| George Haldane Esq Glenagles | Heugh Crawfoord William Gold William Anderson Patrick Douglas |
House Servt [Servant] Gamekeeper Postilion Gardner |
4 | 4 | £6.0.0 | £0.12.0 | ||||||
| 6 | 2 | 4 | £8.10.0 | £0.17.0 | ||||||||
| Muthel Parish | ||||||||||||
| 3 Jul 1794 | James Drummond Esqr Perth | James Muligan James Henderson Daniel Smyth Mathew Maloch Robert Hodie Robert McPherson Andrew Thom William Thomson |
Butler Cook Cook Coachman Postilion Gardner Footman Game keeper |
8 | 8 | £16.0.0 | £1.12.0 | |||||
| William Grahame Esqr. Orchal | James Maxton John Grahame James Miller |
footman Dryver Gardner |
3 | 3 | £4.10.0 | £2.1.0 | ||||||
| Carried Over | 11 | 3 | 8 | £20.10.0 | £2.1.0 |
Transcribe other information
[Page] 167
A Survey of the Rates and Duties on Male Servants arisen in the Shire of
Perth from 5th April 1794 to 5th April 1795 by Laurence Buchan Surveyor
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).