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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Total of Collected Parishes, brot. [brought] from opposite page | 195 | 38 | 66 | 53 | 40 | 8 | 28 | £379.10.0 | £37.19.0 |
Transcribe other information
Proof
38 Batchelor Servants @ £1.5.0 each is £47.10.0
66 Servants @ £1.5.0 each is £82.10.0
53 Servants @ £1.1.0 each is £79.10.0
40 Servants @ £1.15.0 each is £70.0.0
8 Servants @ £2.0.0 each is £16.0.0
28 Servants @ £3.0.0 each is £84.0.0
...................................... .£379.10.
10 per cent thereon ....... £37.19.0
Total by Proof ................ £417.9.0
I Robert Aiken aforesaid Do hereby Certify that upon careful
Examination if the foregoing Rates and Duties I find they amount to Three hundred
and seventy nine pounds ten shillings Sterg [Sterling] which with the ten per cent
thereon being Thirty seven pounds nine shillings Stg. [Sterling] And
upon the Twenty third day of November last I delivered to Mr Charles
Shaw Depute Collector at the Office of John Montgomery and Bruce
Campbell Esqrs. principal Collectors of said duties for said County
an exact Duplicate of and duly examined & compared with the
foregoing Account, which Contained my Oath that Notifications were
delivered or left of the dates foresaid And that the Rates & Duties charged
in said account were just and true to the best of my skill & knowledge
And to the best of my belief no person liable to be charged was omitted.
Robert Aiken
[Page] 28
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).