, Male servant tax - Volume 24 - Burghs (see 'More info' for burgh details), E326/5/24&destination=/virtual-volumes/volume-images/volume_data-E326-5-24/REX01666?image_number=17){kind=link}
Volume contents
- 1 - 1794-45 , Aberdeen burgh
- 5 - 1794-45 , Arbroath burgh
- 7 - 1794-45 , Ayr burgh
- 9 - 1794-45 , Banff burgh
- 13 - 1794-45 , Crail burgh
- 15 - 1794-45 , Cullen burgh
- 17 - 1794-45 , Cupar burgh
- 19 - 1794-45 , Dumbarton burgh
- 21 - 1794-45 , Dumfries burgh
- 25 - 1794-45 , Dunbar burgh
- 27 - 1794-45 , Dundee burgh
- 29 - 1794-45 , Dunfermline burgh
- 31 - 1794-45 , Edinburgh burgh
- 43 - 1794-45 , Elgin burgh
- 45 - 1794-45 , Forres burgh
- 49 - 1794-45 , Glasgow burgh
- 57 - 1794-45 , Haddington burgh
- 59 - 1794-45 , Inveraray burgh
- 61 - 1794-45 , Inverness burgh
- 63 - 1794-45 , Irvine burgh
- 65 - 1794-45 , Jedburgh burgh
- 67 - 1794-45 , Kinghorn burgh
- 69 - 1794-45 , Kirkcaldy burgh
- 71 - 1794-45 , Kirkcudbright burgh
- 73 - 1794-45 , Kirkwall burgh
- 75 - 1794-45 , Lanark burgh
- 77 - 1794-45 , Linlithgow burgh
- 79 - 1794-45 , Montrose burgh
- 81 - 1794-45 , Nairn burgh
- 83 - 1794-45 , North Berwick burgh
- 87 - 1794-45 , Perth burgh
- 89 - 1794-45 , Queensferry burgh
- 91 - 1794-45 , Rutherglen burgh
- 93 - 1794-45 , St. Andrews burgh
- 95 - 1794-45 , Stirling burgh
- 97 - 1794-45 , Stranraer burgh
- 99 - 1794-45 , Tain burgh
- 101 - 1794-45 , Wigtown burgh
| 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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Cupar | ||||||||||||
| 7 Aug 1794 | Mr William Peaston | John Gulen | Gardner | 1 | 1 | £1.5.0 | £0.2.6 | |||||
| Capt [Captain] Robert Kerr | 1 | 1 | £1.5.0 | £0.2.6 | ||||||||
| Major Horseburgh | 1 | 1 | £1.5.0 | £0.2.6 | ||||||||
| David Methven Vintner | a Waiter | 1 | 1 | £1.5.0 | £0.2.6 | |||||||
| Capt [Captain] Charles Bell | 1 | 1 | £1.5.0 | £0.2.6. | ||||||||
| Miss Skene | 1 | 1 | £1.5.0 | £0.2.6 | ||||||||
| George Sandilands Esqr | 2 | 2 | £2.10.0 | £0.5.0 | ||||||||
| 8 | 8 | £10.0.0 | £1.0.0 | |||||||||
| Duty | £10.0.0 | |||||||||||
| 10 pr Cents [percent] | 10 pr Cents [percent] | £1.0.0 | ||||||||||
| £11.0.0 | ||||||||||||
| Proof 8 Servants at | £1.5.0 each is | £10.0.0 | ||||||||||
| 10 per Cents | [percent] is | £1.0.0 | ||||||||||
| £11.0.0 |
Transcribe other information
MALE SERVANTS TAX in Cupar for the Year
Ending 5th April 1795 By Peter Colvile Surveyor
I Peter Colvile Surveyor aforesaid do hereby Certify That the foregoing Duties amount to the Sum
of Eleven Pounds Sterling and I hereby make Oath That the foregoing Inhabitants were duly served with
Requisitions of the dates foresaid, and That they were charged according to their several returns to me or from
the best information
Peter Colvile Surveyor
Alexander Simpson Collector
At Torryburn the 8th
day of Novr [November] 1794 Years
Before me Charles Preston J:P: [Justice of the Peace]
[Page] 17
Scottish Exchequer (Tax Records), Male servant tax - Volume 24 - Burghs (see 'More info' for burgh details), E326/5/24
Volume 24 contains male servant tax rolls, 1794-1795, for each of the following burghs: Aberdeen, Arbroath, Ayr, Banff, Crail, Cullen, Cupar, Dumbarton, Dumfries, Dunbar, Dundee, Dunfermline, Edinburgh, Elgin, Forres, Glasgow, Haddington, Inverness, Inveraray, Irvine, Jedburgh, Kinghorn, Kirkcudbright, Kirkcaldy, Kirkwall, Lanark, Linlithgow, Montrose, Nairn, North Berwick, Perth, Queensferry, Rutherglen, St. Andrews, Stirling, Stranraer, Tain and Wigtown.
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).