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Scottish Exchequer (Tax Records), Male servant tax - Volume 25 - Counties (see 'More info' for county details), E326/5/25

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105
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226

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Date	Masters & mistresses names & designations	Servants names	Quality of servants	Number of servants	Bachelor servants	One and two servants	Three and four	Five to seven	Duty	10% per 31 George III	10% per 36 George III
1797	Strachan Parish
28 Sep 1797	Mr Francis Russell of Blackhall	Andrew Watson George Farquharson Alexander Ross	House Servant Personall Personal Serv [Servant] to James Rose Esq Lodger	3			3		£4.10.0	£0.9.0	£0.9.0
	Fettercairn Parish
25 Nov 1797	Alexander Burnett of Strachan Esq Fasque	John Bertie James Smith Charles Duncan	House Servt. [Servant] & Gamekeeper Coachman Gairdner	3			3		£4.10.0	£0.9.0	£0.9.0
9 Dec 1797	Sir John Belsches of Fettercairn	Thomas Moir	Game Keeper & Gardener	1		1			£1.5.0	£0.2.6	£0.2.6
	The Hon [Honourable] Walter Ogilvie of Clova		Game Keeper & Gardener	1		1			£1.5.0	£0.2.6	£0.2.6
			Total	5		2	3		£7.0.0	£0.14.0	£0.14.0
	Fordown Parish
16 Nov 1797	The Right Hon [Honourable] the Lord Monbodo	James Thorn Arthur Cordiner	My Lords Servant HouseServant	2		2			£2.10.0	£0.5.0	£0.5.0
	Glenbervie Parish
10 Nov 1797	George Mill Nicolson of Glenbervie		Postillion Gardener	2		2			£2.10.0	£0.5.0	£0.5.0
	Laurencekirk Parish
3 Nov 1797	Mr Wiliam Cream Laurencekirk	Robert Stuart	Waiter	1		1			£1.5.0	£0.2.6	£0.2.6
	Marrykirk Parish
18 Oct 1797	The Right Honourable The Earl of Kintore	John Balfouer	Gardiner His Lordship having other Six at Kintore with duties for this one is that of five to Seven ........	1				1	£1.15.0	£0.3.6	£0.3.6
27 Nov 1797	Doctr. [Doctor] Thomas Gillies of Balmakewan		Postillion Gardener	2		2			£2.10.0	£0.5.0	£0.5.0
			Total	3		2		1	£4.5.0	£0.8.6	£0.8.6
No 1	Ecclesgreig			4		4			£5.0.0	£0.10.0	£0.10.0
...2	Benholme			5	2	2	3		£9.10.0	£0.19.0	£0.19.0
...3	Arbuthnott			5				5	£8.15.0	£0.17.6	£0.17.6
...4	Dunnottar			3		3			£3.15.0	£0.7.6	£0.7.6
...5	Fetteresso			8		1	7		£11.15.0	£1.3.6	£1.3.6
...6	Banchory			2		2			£2.10.0	£0.5.0	£0.5.0
...7	Marrycoulter			4		1	3		£5.15.0	£0.11.6	£0.11.6
...8	Durris			1		1			£1.5.0	£0.2.6	£0.2.6
...9	Upper Banchory			5		5			£6.5.0	£0.12.6	£0.12.6
.10	Strachan			3			3		£4.10.0	£0.9.0	£0.9.0
...1	Fettercairn			5		2	3		£7.0.0	£0.14.0	£0.14.0
...2	Fordown			2		2			£2.10.0	£0.5.0	£0.5.0
...3	Glenbervie			2		2			£2.10.0	£0.5.0	£0.5.0
...4	Laurencekirk			1		1			£1.5.0	£0.2.6	£0.2.6
...5	Marrykirk			3		2		1	£4.5.0	£0.8.6	£0.8.6
	Totall			53	2	28	19	6	£76.10.0	£7.13.0	£7.13.0

Transcribe other information

[Page] 106
MALE SERVANTS TAX
Survey of Kingcardine Shire Continued
.............................................................................................Duties........................20 Per Cent

28 Male Servants (of 1 & 2) at 25ss [shillings].....................£35.0.0.....................£7.0.0
19 Male Servants of 3 & 4...at 30ss [shillings].....................£28.10.0...................£5.14.0
6 Male Servants of 5 & 7... at 35ss [shillings].....................£10.10.0...................£2.2.0
2 Male Servants of unmarried person at 25ss [shillings] ....£2.10.0.....................£0.10.0
53 Male Servants as above Totall........................................£76.10.0....................£15.6.0

Scottish Exchequer (Tax Records), Male servant tax - Volume 25 - Counties (see 'More info' for county details), E326/5/25

Volume 25 contains male servant tax rolls for each county except Orkney. For most counties the rolls cover 1795-6 but those for Caithness, Cromartyshire, Lanarkshire, Morayshire, Nairnshire, and Sutherland cover 1796-7 and those for Midlothian and Ross-shire cover 1796-1798.

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).

View more volumes for Scottish Exchequer (Tax Records)