, 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=49){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 | Canisbay Parish | |||||||||||
| 4 Aug 1794 | Lord Caithness B. [Barrogill] Castle | Groom | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| Capt [Captain] Campble at B [Barrogill] Castle | Groom | 1 | 1 | 1 | £2.10.0 | £0.5.0 | ||||||
| Halkirk Parish | ||||||||||||
| 25 Jul 1794 | Benjamin Williamson Esq Banskirk | Groom | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| Olrick Parish | ||||||||||||
| 2 Aug 1794 | James Traile Esq Hobeter | Gardr. [Gardener] & groom | 2 | 2 | £2.10.0 | £0.5.0 | ||||||
| Thurso Parish | ||||||||||||
| 31 July 1794 | Sir John Sinclair Ulbster | Gamekeeper | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| Wick Parish | ||||||||||||
| 17 July 1794 | Sir Benjamin Dunbar Hemprigg | Gardr. [Gardener] & Groom | 2 | 2 | £2.10.0 | £0.5.0 | ||||||
| James Sinclair Esq Harpsdale | Groom | 1 | 1 | £1.5.0 | £0.2.6 | |||||||
| 3 | 3 | £3.15.0 | £0.7.6 | |||||||||
| 2 | 1 | 2 | £3.15.0 | £0.7.6 | ||||||||
| Parishes Collected | ||||||||||||
| Canisbay Parish | 2 | 1 | 2 | £3.15.0 | £0.7.6 | |||||||
| Halkirk Parish | 1 | 1 | £1.5.0 | £0.2.6 | ||||||||
| Olrick Parish | 2 | 2 | £2.10.0 | £0.5.0 | ||||||||
| Thurso Parish | 1 | 1 | £1.5.0 | £0.2.6 | ||||||||
| Wick Parish | 3 | 3 | £3.15.0 | £1.5.0 | ||||||||
| 9 | 9 | 9 | £12.10.0 | £1.5.0 | ||||||||
| 10 per Cent | £1.5.0 | |||||||||||
| £13.15.0 | Total |
Transcribe other information
A Survey of the Male Servants Tax for the Shire of Caithness
from 5 April 1794 to 5 April 1795 By David Brodie Surveyor
Proof
9 Servants at £1.5.0 each is £11.5.0
1 Bachelor Servant is £1.5.0
£12.10.0
-----------
£13.15.0 Total
I David Brodie Surveyor do hereby certify That upon careful examination of the foregoing
Rates and Duties, I find they amount in Whole to Thirteen pounds fifteen Shillings and that
upon 5 November last I delivered to Mr John Davidson Collector of said duties, an exact
Duplicate of the above account duly examined and compared with the foregoing which
contained my Oath that Requisitions were left with the several Masters & Mistresses, or at
their dwelling houses of the Dates annexed to their respective names that they were to be
charged with the sums hereby certified to be due from them.
David Brodie Surveyor
[Compared & Corrected by MA]
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).