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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Proof | ||||||||||||
| 19 at £1.5.0 | £23.15.0 | |||||||||||
| 83 at £1.5.0 | £103.15.0 | |||||||||||
| 65 at £1.10.0 | £97.10.0 | |||||||||||
| 18 at £1.15.0 | £31.10.0 | |||||||||||
| 24 at £2.0.0 | £48.0.0 | |||||||||||
| £304.10.0 | ||||||||||||
| 10 P [Per] Cent | £30.9.0 | |||||||||||
| £334.19.0 |
Transcribe other information
Page 9th
£307.0.0
£30.14.0
£337.14.0 Exd GS [Examined General Surveyor]
Aberdeen January 1795 I Charles Farquharson Surveyor aforesaid do hereby Certify that upon carefull
examination of the foregoing Rates and duties I find they amount to three hundred and four
pounds ten shillings Sterl. [Sterling] Likewise the additionall dutie thereon of ten P [Per] Cent Thirty pounds
nine Shillings Sterl. [Sterling] and that upon the Seventeenth day of January 1795 I delivered to Mr.
John Durno Collector of the Said duties for the Shire aforesaid an exact duplicate of the
above Account as will appear from his receipt here unto affixed duly examined & Compared
with the foregoing, which contained my oath that requisitions were left with the Several
persons before named or at their dwelling houses of the dates annexed to their respective Names,
requiring them within fourteen days to give in a list of their Male Servants retained or employ-
ed by them from the fifth day of April 1793 to the fifth April 1794 and that the Said
Account or Survey is made out from the lists returned to me, and from the best infor-
mation I could procure of the Male Servants of those whoes lists are deficient and
others who neglected or refused to give in a list there of in terms of the Notices left with
them as aforesaid._________________ Charles Farquharson
At Aberdeen 17 Jany. [January] 1795
Sworn before
George Auldjo J.P. [Justice of the Peace]
Aberdeen 17 January 1795 I John Durno Collector of the Land Tax
of Aberdeen Shire Do hereby acknowledge to have this day received from
Mr. Charles Farquharson Surveyor of the foregoing Duties, a Duplicate of the
Survey contained upon this and the Eight preceding pages and which Duties
including the additional Duty of 10 P [Per] Cent amount to the Sum of Three
hundred & thirty four pounds nineteen Shillings Sterling
John Durno
[Page] 9
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).