, 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=55){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 | Kilmuir E. [Easter] Parish | |||||||||||
| 21 Jul 1794 | Capt [Captain] Mchennie Cromarty | John Nisbet | Coachman | 1 | 1 | £1.10.0 | £0.3.0 | |||||
| Donald Mchennie | Footman | 1 | 1 | £1.10.0 | £0.3.0 | |||||||
| Charles Hall | Gardner | 1 | 1 | £1.10.0 | £0.3.0 | |||||||
| 3 | 3 | £4.10.0 | £0.9.0 | |||||||||
| Cŭllicŭdden Parish | ||||||||||||
| 20 Jul 1794 | David Urquhart Braelangwl. [Braelangwall] | Postilion | 1 | 1 | £1.10.0 | £0.3.0 | ||||||
| house Sert [Servant] | 1 | 1 | £1.10.0 | £0.3.0 | ||||||||
| Gardner | 1 | 1 | £1.10.0 | £0.3.0 | ||||||||
| George Gun Munro Pointsfield | Allan McDonald | Driver | 1 | 1 | £1.10.0 | £0.3.0 | ||||||
| John Mckay | house Sert [Servant] | 1 | 1 | £1.10.0 | £0.3.0 | |||||||
| Alexander Findlay | Gardner | 1 | 1 | £1.10.0 | £0.3.0 | |||||||
| 6 | 6 | £9.0.0 | £0.18.0 | |||||||||
| Parishes Collected | ||||||||||||
| Kilmuir Easter Parish | 3 | 3 | £4.10.0 | £0.9.0 | ||||||||
| Cullicudden Parish | 6 | 6 | £9.0.0 | £0.18.0 | ||||||||
| 9 | 9 | £13.10.0 | £1.7.0 |
Transcribe other information
[Page] 55
A Survey of the Rates and Duties on Male Servants, arisen in the Shire of Cromarty from 5th April 1794 to the
5th April 1795 By David Ross Assistant Surveyor
Prooff
9 Servants @ 30/" [£1.10.0] each is £13.10.0
10 percent on 9 Servants @ 30/" [£1.10.0] each is £1.7.0
£14.17.0 Totall £14.17.0
I David Ross Surveyor aforesaid, Do hereby Certify. That upon carefull examination of the foregoing Rates
and Dutys, I Find they amount in whole to Fourteen pounds and Seventeen Shillings Sterling and That
upon the Ninth day of September last I delivered to Mr Walter Ross Collector of Said dutys for the Shire aforesaid
an exact Duplicate of the above accot [account] duly examined and Compared with the foregoing, which Contained
my oath that notices were left with the Several Inhabitants or at their Dwelling Houses that they were
to be charged with the Sums hereby Certifyed to be due from them
David Ross
16 october 1794 -
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).