, Male servant tax - Volume 25 - Counties (see 'More info' for county details), E326/5/25&destination=/virtual-volumes/volume-images/volume_data-E326-5-25/REX01666?image_number=123){kind=link}
Volume contents
- 1 - 1797-98 , Aberdeenshire
- 13 - 1797-98 , Argyll
- 17 - 1797-98 , Ayrshire
- 27 - 1797-98 , Banffshire
- 33 - 1797-98 , Berwickshire
- 45 - 1797-98 , Buteshire
- 47 - 1797-98 , Caithness (1796-97)
- 49 - 1797-98 , Clackmannanshire
- 53 - 1797-98 , Cromartyshire (1796-97)
- 55 - 1797-98 , Dunbartonshire
- 59 - 1797-98 , Dumfriesshire
- 75 - 1797-98 , East Lothian (Haddingtonshire)
- 81 - 1797-98 , Fife
- 95 - 1797-98 , Angus (Forfarshire)
- 103 - 1797-98 , Inverness-shire
- 105 - 1797-98 , Kincardineshire
- 109 - 1797-98 , Kinross-shire
- 113 - 1797-98 , Kirkcudbrightshire
- 120 - 1797-98 , Lanarkshire (1796-97)
- 135 - 1797-98 , Midlothian/Edinburgh (1796-98)
- 159 - 1797-98 , Morayshire/Elgin (1796-97)
- 163 - 1797-98 , Nairnshire (1796-97)
- 165 - 1797-98 , Peeblesshire
- 169 - 1797-98 , Perthshire
- 181 - 1797-98 , Renfrewshire
- 189 - 1797-98 , Ross-shire (1796-98)
- 193 - 1797-98 , Roxburghshire
- 201 - 1797-98 , Selkirkshire
- 203 - 1797-98 , Shetland
- 205 - 1797-98 , Stirlingshire
- 213 - 1797-98 , Sutherland (1796-97)
- 215 - 1797-98 , West Lothian (Linlithgowshire)
- 223 - 1797-98 , Wigtownshire
| 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 | Eight to ten | Eleven or more | Duty | 10% per 31 George III | 10% per 36 George III |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 1797 | KILLBRYDE | ||||||||||||
| 26 Jun 1797 | Alexander Graham Limekills | William Aikenhead | Postilion | 1 | 1 | £1.5.0 | £0.2.6 | £0.2.6 | |||||
| Sir William Maxwell Bart. [Baronet] | George Hutchison | Gardner | 1 | 1 | 1 | £2.15.0 | £0.5.6 | £0.5.6 | |||||
| William Watson | Postilion | 1 | 1 | 1 | £2.15.0 | £0.5.6 | £0.5.6 | ||||||
| John Hamilton | Game Kipper [Keeper] | 1 | 1 | 1 | £2.15.0 | £0.5.6 | £0.5.6 | ||||||
| 4 | 3 | 1 | 3 | £9.10.0 | £0.19.0 | £0.19.0 | |||||||
| STRATHAVEN | |||||||||||||
| 15, 16 Jul 1797 | John Brown Newton | James McArra | Driver | 1 | 1 | £1.5.0 | £0.2.6 | £0.2.6 | |||||
| John Stewart Overton | A. | Postilion | 1 | 1 | £1.5.0 | £0.2.6 | £0.2.6 | ||||||
| DALSERF | |||||||||||||
| 29 Jul 1797 | Miss Hamilton Dalserf | Daniel McEwan | Footman | 1 | 1 | £1.5.0 | £0.2.6 | £0.2.6 | |||||
| John Scott | Gardener | 1 | 1 | £1.5.0 | £0.2.6 | £0.2.6 | |||||||
| HAMILTON | |||||||||||||
| 16, 17 Oct 1797 | Capt. [Captain] Hamilton Fairholm | William Hunt | Groom | 1 | 1 | 1 | £2.10.0 | £0.5.0 | £0.5.0 | ||||
| David Marshall Newland Bat. [Bachelor] | A. | Groom | 1 | 1 | 1 | £2.10.0 | £0.5.0 | £0.5.0 | |||||
| B. | Gardener | 1 | 1 | 1 | £2.10.0 | £0.5.0 | £0.5.0 | ||||||
| John Semple Earnock | William Shaw | Gardner | 1 | 1 | £1.5.0 | £0.2.6 | £0.2.6 | ||||||
| David Boyd | House Servt. [Servant] | 1 | 1 | £1.5.0 | £0.2.6 | £0.2.6 | |||||||
| James Hamilton Wellshaw Bach [Bachelor] | John Pate | Groom | 1 | 1 | 1 | £2.10.0 | £0.5.0 | £0.5.0 | |||||
| Miss Coulters Whistleberry | John Millar | Gardner | 1 | 1 | £1.5.0 | £0.2.6 | £0.2.6 | ||||||
| James Walker | Chais Driver | 1 | 1 | £2.5.0 | £0.2.6 | £0.2.6 | |||||||
| Capt. [Captain] Aikman | James Paterson | House Servt [Servant] | 1 | 1 | £1.5.0 | £0.2.6 | £0.2.6 | ||||||
| James Lowrie | Gardner | 1 | 1 | £1.5.0 | £0.2.6 | £0.2.6 | |||||||
| 10 | 4 | 10 | £17.10.0 | £1.15.0 | £1.15.0 |
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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).