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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 4 Sep 1794 | John Richardson Esq | David Hardie John Forbes Alexander Gordon |
House Serv. [Servant] Dryver Gardner |
3 | 3 | £4.10.0 | £0.9.0 | |||||
| Doctor James Wood | Alexander Gordon | Riding Ser. [Servant] | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| James Richardson Esq | Patrick McNaughtain | Riding Ser [Servant] | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| James Paton Writer | John Javan | house serv. [servant] | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| 11 Sep 1794 | John Campbell Vint. [Vintner] | Patrick Rollo | Waiter | 1 | 1 | £1.5.0 | £0.2.6 | |||||
| William Marshall Vinr. [Vintner] | Robert Robertson | Waiter | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| Mrs Ann Burt Vintr [Vintner] | Alexander McGlashan | Waiter | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| James Christie Vintr. [Vintner] | John Duff | Waiter | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| James Murray Esq B. [Bachelor] | Duncan Duff | houseservt. [house servant] Etc. | 1 | 1 | 1 | £2.10.0 | £0.5.0 | |||||
| Mungo Murray Esq B. [Bachelor] | Joseph Anderson | houseservt [house servant] etc | 1 | 1 | 1 | £2.10.0 | £0.5.0 | |||||
| 12 | 2 | 9 | 3 | £18.5.0 | £1.16.6 | |||||||
| £18.5.0 | ||||||||||||
| £20.1.6 |
Transcribe other information
A Survey of the Rates and Duties on Male Servants arisen in the
Town of Perth from 5th April 1794 to the 5th April 1795 by Lawrence Buchan Surveyor
Prooff
2 at £1.5.0.........£2.10.0
9 at £1.5.0........£11.5.0
3 at £1.10.0......£4.10.0
£18.5.0 at 10 p.C [per cent].........£18.5.0
.................................................£1.16.6
.................................................£20.1.6
Perth 11 November 1794 I Laurence Buchan Surveyor aforesaid do hereby certify That upon
careful Examination of the foregoing Several Rates and Duties I find they Amount in Whole to Twenty
Pounds One Shilling and Sixpence St. [Sterling] and this date I delivered to Mr Patrick Miller Collector of the said
duties for the Town aforesaid an Exact Duplicate of the Above Account duly Examined and Compared with the
foregoing That Notices were left with the Several Masters and Mistresses or at their Dwelling houses and to
which their returns were made agreable to the Above Charge
Laurence Buchan Surveyor
[Page] 87
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).