, 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=71){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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Bǔrgh of Kirkcudbright | ||||||||||||
| 12 --- 1794 | David Sproat Esqr of Port Mary Batch. [Batchelor] | Robert Jefferson | footman | 1 | 1 | 1 | £2.10.0 | £0.5.0 |
Transcribe other information
Survey of the MALE SERVANTS TAX. in the Burgh of Kircudbt. [Kirkcudbright]
from the 5th April 1794 to the 5th April 1795 by David Mcmillan Surveyor
Proof
1 Batchrs [Batchelors] Servant at £1.5.0 above the duty is £1.5.0
1 Male Servant at £1.5.0 of duty is £1.5.0
£2.10.0 male Servt. [Servant] Tax
Ten pr [per] Cent thereon is £0.5.0 Ten pr [per] Cent
£2.15.0 Total
I David Mcmillan Assist [Assistant] Surveyor aforesaid do hereby certify that upon careful examination of the foregoing
Rates and Duties I find they amount in whole to the sum of Two pounds fifteen Shillings Sterling
and that upon the [--] day of Oct [October] one Thousand Seven Hundred and ninety four years
I delivered to David McLellan Collector of the said duties for the Burgh of Kirkcdbt. [Kirkcudbright] an exact
duplicate of the foregoing which contained my oath that Requisition or notice was delivered or left
with the foregoing person or at his dwelling house of the date annexed to his name that he was
to be charged with the sum hereby certified to be due from him
David Mcmillan Surveyor
[Page] 71
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).