, 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=173){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 | Errol Parish | |||||||||||
| 15 Jul 1794 | John Allan Esq Errol | James Niel William Flowerden Robert Sim John Henderson |
Gardner Gamekeeper Postilion Groom &c |
4 | 4 | £6.0.0 | £0.12.0 | |||||
| Mrs. Kathrine Drummond Meginch | John Spindle James Robertson Daniel McDougal |
footman Coachman Gardner |
3 | 3 | £4.10.0 | £0.9.0 | ||||||
| James Yeaman Esqr Batchelor | John McInzie Alexander Mason |
H. Servt [House Servant] Gardner |
2 | 2 | 2 | £5.0.0 | £0.10.0 | |||||
| 9 | 2 | 2 | 7 | £15.10.0 | £1.11.0 | |||||||
| Collace Parish | ||||||||||||
| John Drummond Esq Gardrum | Alexander McNichol William Gibb |
Gamekeeper Gamekeeper |
2 | 2 | £2.10.0 | £0.5.0 | ||||||
| Abernethie Parish | ||||||||||||
| 28 Jul 1794 | Alexander Murray Esq Aiton | Patrick Smyth Thomas Duncan |
House Serv [Servant] Gardner |
2 | 2 | £2.10.0 | £0.5.0 | |||||
| Mrs J Paterson Carpou | John Anderson | footman | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| James Paterson | John Purves | Gardner | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| 4 | 4 | £5.0.0 | £0.10.0 | |||||||||
| Dunbarnie Parish | ||||||||||||
| 30 Jul 1794 | The Rt Hle [Right Honourable] Lady E. Moncrieff | Daniel Forbes David Cowie John Mitchel |
H. [House] Servant Dryver Gardner |
3 | 3 | £4.10.0 | £0.9.0 | |||||
| Sir Thomas Moncrieff | James Sherwod | Gardner | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| David Craigie Esq Dunbarnie | Daniel Gordon William Campbell |
House Serv [Servant] Gardner |
2 | 2 | £2.10.0 | £0.5.0 | ||||||
| Capt [Captain] George Murray | John Gardner | Gamekeeper | 1 | 1 | £1.5.0 | £0,2,6 | ||||||
| 7 | 4 | 3 | £9.10.0 | £0.19.0 | ||||||||
| Perth Parish | ||||||||||||
| Ebenezer Marshall Esq Feu | Laurence Glass John Knox Thomas Thomson |
Butler Postilion Gardner |
3 | 3 | £4.10.0 | £0.9.0 | ||||||
| Forgain Ph [Parish] | ||||||||||||
| 28 Jul 1794 | Ebenezer Oliphant Esqr Condie | Thomas Oliphant Thomas Cru John Pearson |
house serv [servant] Gardner Gamekeeper |
3 | 3 | £4.10.0 | £0.9.0 | |||||
| Robert Oliphant Esq Rossie | John More William Duncan John Smookbie William Key |
Gardner Groom housesert [house servant] Coachman |
4 | 4 | £6.0.0 | £0.12.0 | ||||||
| 7 | 7 | £10.10.0 | £1.1.0 | |||||||||
| Kinnoul Parish | ||||||||||||
| 9 Sep 1794 | Alexander Moncrieff Esqr | James Wright | House servt [servant] | 1 | 1 | £1.5.0 | £0.2.6 | |||||
| John Stewart Esqr | Alexander Stewart | House servt [servant] | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| James Sharp Esqr | James McCash | House servt [servant] | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| 3 | 3 | £3.15.0 | £0.7.6 |
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).