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 | Parishes Collected | |||||||||||
| Peningham | 1 | 1 | £1.5.0 | £0.2.6 | ||||||||
| Kirkinner | 1 | 1 | £1.5.0 | £0.2.6 | ||||||||
| Sorbie | 8 | 8 | £16.0.0 | £1.12.0 | ||||||||
| Country pt. [part] of Whithorn | 4 | 1 | 1 | 3 | £7.0.0 | £0.14.0 | ||||||
| Glasserton | 9 | 3 | 6 | £15.0.0 | £1.10.0 | |||||||
| Mochrùm | 5 | 5 | £7.10.0 | £0.15.0 | ||||||||
| Old Lùce | 4 | 1 | 3 | £5.15.0 | £0.11.6 | |||||||
| Kirkmaiden | 6 | 2 | 2 | 4 | £11.0.0 | £1.2.0 | ||||||
| Stonykirk | 3 | 3 | £4.10.0 | £0.9.0 | ||||||||
| Portpatrick | 3 | 3 | £3.15.0 | £0.7.6 | ||||||||
| Leswade | 4 | 1 | 1 | 3 | £7.0.0 | £0.14.0 | ||||||
| Kirkholm | 1 | 1 | 1 | £2.10.0 | £0.5.0 | |||||||
| Inch | 6 | 2 | 4 | 2 | £12.0.0 | £1.4.0 | ||||||
| 55 | 7 | 11 | 28 | 8 | 8 | £94.10.0 | £9.9.0 |
Transcribe other information
Survey of the MALE SERVANTS TAX in the Shire of Wigton Continued
[Page] 225
Proof
7 Bachelors Servants at £1.5.0 each above the duty is £8.15.0
11 Male Servants at £1.5.0 each of duty is £13.15.0
28 Male Servants at £1.10.0 each of duty is £42.0.0
8 Male Servants at £1.15.0 each of duty is £14.0.0
8 Male Servants at £2.0.0 each of duty is £16.0.0
£94.10.0 Male Servants Tax
Ten pr. [per] Cent thereon £9.9.0 Ten pr [per] Cent
£103.19.0 Total
I David McMillan Surveyor aforesaid do hereby certify that upon careful examination of the
foregoing Rates & Duties I find they amount in whole to the sum of One hundred and
Three pounds nineteen Shillings Sterling and that upon the __ day of ___ one
thousand Seven hundred and ninety four years I delivered to Thomas Adair Esqr. Collector
of the said duties for the Shire of Wigton an exact duplicate of the foregoing which
which contained my oath that Requisitions or notices were delivered or left with the
several foregoing Inhabitants or at their dwelling houses of the dates annexed to
names that they were to be charged with the sums hereby certified to be due
from them David Mcmillan 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).