, 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=98){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 | Inverness Shire Brought Over | 57 | 4 | 30 | 12 | 7 | 8 | £88.15.0 | £8.17.6 | |||
| Norman McLeod of McLeod | 2 | 2 | £2.10.0 | £0.5.0 | ||||||||
| Simon Fraser Sh: [Sheriff] Depute | 1 | 1 | £1.5.0 | £0.2.6 | ||||||||
| 3 Sep 1794 | James McGregor Jr [Junior] Fort George | 1 | 1 | £1.5.0 | £0.2.6 | |||||||
| Alexander McDonnel of Glengerry | 4 | 4 | 4 | £11.0.0 | £1.2.0 | |||||||
| Honble [Honourable] Archibald Fraser of Lovat | Gardiner | 1 | 1 | £1.5.0 | £0.2.6 | |||||||
| 66 | 8 | 35 | 16 | 7 | 8 | £106.10.0 | £10.12.0 | |||||
| Mr Fraser of Relick 1 Servant to be deducted | 1 | 1 | £1.5.0 | £0.2.6 | ||||||||
| 65 | 8 | 34 | 16 | 7 | 8 | £104.15.0 | £10.9.6 |
Transcribe other information
2
[page] 98
Proof
35 Male Servants at £1.5.0 each is £43.15.0
16 Male Servants at £1.10.0 each is £24.0.0
7 Male Servants at £1.15.0 each is £12.5.0
8 Male Servants at £2.0.0 each is £16.0.0
8 B. [Batchelor] Servants at £1.5.0 each is £10.0.0
£106.0.0
10 percent thereon £10.12.0
£116.12.0
I George Stevenson Surveyor aforesaid do Certify that upon Carefull Examination I find the foreg[oing]
duties amount to One hundred and sixteen pounds Twelve Shillings Sterling And that by
the Twenty third October 1794 I Transmitted to James Grant Esqr Collector of these duties an
exact duplicate of this account Containing my oaththat the proceeding Inhabitants were
served with Requisitions of the dates foresaid And that they are charged according to their
several Returns, or the best information
George Stevenson Surveyor
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).