, 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=65){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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Parishes Collected | ||||||||||||
| Country part of Dumfries | 2 | 2 | £2.10.0 | £0.5.0 | ||||||||
| Hollywood | 2 | 2 | £2.10.0 | £0.5.0 | ||||||||
| Ruthwell | 3 | 1 | 2 | £7.5.0 | £0.14.6 | |||||||
| Mousewald | 2 | 2 | £2.10.0 | £0.5.0 | ||||||||
| Kirkmahoe | 14 | 1 | 1 | 3 | 10 | £24.10.0 | £2.9.0 | |||||
| Cannobie | 1 | 1 | £1.5.0 | £0.2.6 | ||||||||
| Dunscore | 3 | 3 | £4.10.0 | £0.9.0 | ||||||||
| Kier | 2 | 2 | £2.10.0 | £0.5.0 | ||||||||
| Durisdeer | 4 | 3 | 1 | 3 | £14.0.0 | £1.8.0 | ||||||
| Country part of Sanquhar | 1 | 1 | £1.5.0 | £0.2.6 | ||||||||
| Closeburn | 10 | 1 | 1 | 3 | 6 | £17.10.0 | £1.15.0 | |||||
| Country part of Lochmn. [Lochmaben] | 2 | 2 | £2.10.0 | £0.5.0 | ||||||||
| Applegirth | 2 | 2 | £2.10.0 | £0.5.0 | ||||||||
| Johnston | 2 | 2 | £6.0.0 | £0.12.0 | ||||||||
| Moffat | 3 | 3 | £3.15.0 | £0.7.6 | ||||||||
| Kirkpatrick Fleeming | 8 | 1 | 2 | 6 | £12.15.0 | £1.5.6 | ||||||
| Langholm | 2 | 2 | £6.0.0 | £0.12.0 | ||||||||
| Westerkirk | 3 | 3 | £5.5.0 | £0.10.6 | ||||||||
| Hoddam | 1 | 1 | £1.5.0 | £0.2.6 | ||||||||
| Cummertrees | 7 | 2 | 3 | 4 | £12.5.0 | £1.4.6 | ||||||
| Dalton | 2 | 2 | £2.10.0 | £0.5.0 | ||||||||
| Tinwald | 6 | 2 | 4 | £8.10.0 | £0.17.0 | |||||||
| Country part of Annan | 1 | 1 | £1.5.0 | £0.2.6 | ||||||||
| Glencairn | 2 | 2 | £2.10.0 | £0.5.0 | ||||||||
| Tynron | 1 | 1 | £1.5.0 | £0.2.6 | ||||||||
| Penpont | 1 | 1 | £1.5.0 | £0.2.6 | ||||||||
| Graitnay | 1 | 1 | £1.5.0 | £0.2.6 | ||||||||
| 88 | 8 | 37 | 23 | 19 | 9 | £151.0.0 | £15.2.0 |
Transcribe other information
5 [5th page]
Proof
8 Servants @ £1.5.0 £10.0.0
77 Servants @ £1.5.0 £46.5.0
23 Servants @ £1.10.0 £34.10.0
19 Servants @ £1.15.0 £33.5.0
9 Servants @ £3.0.0 £27.0.0
£151.0.0
10 P [Per] Cent £15.2.0
Total £166.2.0
I William Laidlaw Surveyor aforesaid do hereby Certify that upon careful Examn [Examination]
I find the foregoing duties amount to One hundred & Sixty six pounds two shillings
Str. [Sterling] and that upon the twenty first day of October Current I delivered to David
Newall Collector of said Duties an Exact Duplicate hereof Duly examined & Compared
which contd. [contained] my Oath that the before named Persons were regularly Served
with Requisitions & that they are Charged conformable to their returns or
according to my knowledge & belief that they were liable in said Duties
William Laidlaw.
[Page] 65
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).