, 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=93){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 | Parishes Collected | |||||||||||
| No 1 | Dundee | 21 | 1 | 7 | 3 | 11 | £47.10.0 | £4.15.0 | ||||
| 2 | Benvie & Liff | 7 | 7 | £10.10.0 | £1.1.0 | |||||||
| 3 | Strathmartine | 7 | 7 | £10.10.0 | £1.1.0 | |||||||
| 4 | Tealing | 1 | 1 | 1 | £2.10.0 | £0.5.0 | ||||||
| 5 | Kettins | 8 | 5 | 3 | £10.15.0 | £1.1.6 | ||||||
| 6 | Cupar | 1 | 1 | £1.5.0 | £0.2.6 | |||||||
| 7 | Glammiss | 1 | 1 | £1.5.0 | £0.2.6 | |||||||
| 8 | Ruthven | 4 | 4 | £6.0.0 | £0.12.0 | |||||||
| 9 | Kerrymuir | 12 | 2 | 2 | 3 | 7 | £21.15.0 | £2.3.6 | ||||
| 10 | Kingoldrum | 2 | 2 | £2.10.0 | £0.5.0 | |||||||
| 1 | Tanndice | 1 | 1 | 1 | £2.10.0 | £0.5.0 | ||||||
| 2 | Menmuir | 2 | 2 | 2 | £5.0.0 | £0.10.0 | ||||||
| 3 | Fearn | 1 | 1 | £1.5.0 | £0.2.6 | |||||||
| 4 | Strickathrow | 3 | 3 | £4.10.0 | £0.9.0 | |||||||
| 5 | Pert & Loggie | 1 | 1 | 1 | £2.10.0 | £0.5.0 | ||||||
| 6 | Brechine | 3 | 1 | 3 | £5.0.0 | £0.10.0 | ||||||
| 7 | Dunn | 6 | 2 | 4 | £8.10.0 | £0.17.0 | ||||||
| 8 | Craig | 6 | 2 | 4 | £8.10.0 | £0.17.0 | ||||||
| 9 | Montrose | 6 | 3 | 3 | £8.5.0 | £0.16.6 | ||||||
| 20 | Kinnaird | 6 | 6 | £10.10.0 | £1.1.0 | |||||||
| 1 | Marytoun | 2 | 2 | £2.10.0 | £0.5.0 | |||||||
| 2 | Carriestoun | 4 | 4 | 4 | £11.0.0 | £1.2.0 | ||||||
| 3 | Inverkiller | 7 | 2 | 4 | 3 | £12.0.0 | £1.4.0 | |||||
| 4 | St. Vigeons | 8 | 8 | £10.0.0 | £1.0.0 | |||||||
| 5 | Panbride | 10 | 10 | 10 | £32.10.0 | £3.5.0 | ||||||
| 6 | Guthrie | 2 | 2 | £2.10.0 | £0.5.0 | |||||||
| 7 | Kirkden | 4 | 4 | £5.0.0 | £0.10.0 | |||||||
| 8 | Aberlemno | 7 | 2 | 4 | 3 | £12.0.0 | £1.4.0 | |||||
| 9 | Dunnichen | 4 | 4 | £6.0.0 | £0.12.0 | |||||||
| 30 | Rescobbbie | 5 | 2 | 3 | £7.0.0 | £0.14.0 | ||||||
| 1 | Forfar | 1 | 1 | £1.5.0 | £0.2.6 | |||||||
| 2 | Kinnetles | 4 | 1 | 3 | £5.15.0 | £0.11.6 | ||||||
| 3 | Inverarity | 3 | 3 | £4.10.0 | £0.9.0 | |||||||
| 4 | Mains | 1 | 1 | £1.5.0 | £0.2.6 | |||||||
| Totall | 161 | 27 | 63 | 64 | 13 | 10 | 11 | £284.5.0 | £28.8.6 | |||
| Proof | ||||||||||||
| 27 Male Servants of Bachelors & Addittionall Duty at 25s [£1.5.0] Each | £33.15.0 | £3.7.6 | ||||||||||
| 63 Male Servants of 1 & 2 at 25s [£1.5.0] Each | £78.15.0 | £7.17.6 | ||||||||||
| 64 Male servants of 3 & 4 at 30s [£1.10.0] Each | £96.0.0 | £9.12.0 | ||||||||||
| 13 Male servants of 5 & 7 at 35s [£1.15.0] Each | £22.15.0 | £2.5.6 | ||||||||||
| 10 Male servants of 8 & 10 at 40s [£2.0.0] Each | £20.0.0 | £2.0.0 | ||||||||||
| 11 Male servants of 11 & upwards at 60s [£3.0.0] Each | @ | £33.0.0 | £3.6.0 | |||||||||
| £284.5.0 | £28.8.6 | |||||||||||
| £28.8.6 | ||||||||||||
| £312.13.6 |
Transcribe other information
I Daniel Ross surveyor Do hereby Certify That upon Carefull Examination I find the foregoing Duties Amount to Three hundred
& twelve Pounds thirteen Shillings & sixpence Sterg [Sterling] And I Delivered to Mr James Clayhill Coll. [Collector] of the sd. [said] Duties & Exact Duplicate of this Account which Contained my Oath that the proceeding Inhabitants were served with Notices of the Date Aforesaid
& that they were to be Charged Conformably to their Return from the Best information I could procure-
At Dundee 17th. Nov. [November] 1794 Daniel Ross Surveyor
[Page] 93
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).