, 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=137){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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 29 Aug 1797 | Brought forward | 126 | 18 | 87 | 12 | 27 | £196.10.0 | £19.13.0 | £19.13.0 | ||||
| David Brown | 1 | 1 | £1.5.0 | £0.2.6 | |||||||||
| James Forrest | 1 | 1 | £1.5.0 | £0.2.6 | |||||||||
| Revd Dr [Reverend Doctor] Erskine | 2 | 2 | £2.10.0 | £0.5.0 | |||||||||
| Mrs Scotland | 1 | 1 | £1.5.0 | £0.2.6 | |||||||||
| Adam Keir | 1 | 1 | £1.5.0 | £0.2.6 | |||||||||
| Revd. [Reverend] Mr Bell | 1 | 1 | 1 | £2.10.0 | £0.5.0 | ||||||||
| Colonel Riddell | 1 | 1 | 1 | £2.10.0 | £0.5.0 | ||||||||
| James Sims | 1 | 1 | £1.5.0 | £0.2.6 | |||||||||
| Capt [Captain] Rollo | 1 | 1 | 1 | £2.10.0 | £0.5.0 | ||||||||
| James Haig | 1 | 1 | £1.5.0 | £0.2.6 | |||||||||
| 30 Aug 1797 | Mrs Wood | 1 | 1 | £1.5.0 | £0.2.6 | ||||||||
| Mrs Houston | 1 | 1 | £1.5.0 | £0.2.6 | |||||||||
| Charles Gordon | 2 | 2 | £2.10.0 | £0.5.0 | |||||||||
| Hugh Buchan | 1 | 1 | £1.5.0 | £0.2.6 | |||||||||
| William Wilson | 1 | 1 | £1.5.0 | £0.2.6 | |||||||||
| 2 Sep 1797 | Thomson Bonar | 1 | 1 | £1.5.0 | £0.2.6 | ||||||||
| Thomas Sievewright | 1 | 1 | £1.5.0 | £0.2.6 | |||||||||
| Revd Dr [Reverend Doctor] Baird | 1 | 1 | £1.5.0 | £0.2.6 | |||||||||
| 31 Aug 1797 | Mrs Smith | 2 | 2 | £2.10.0 | £0.5.0 | ||||||||
| James Walker | 3 | 3 | £4.10.0 | £0.9.0 | |||||||||
| Countess of Glencairn | 5 | 5 | £8.15.0 | £0.17.6 | |||||||||
| Dow Ly. [Dowager] Lady Maxwell | 2 | 2 | £2.10.0 | £0.5.0 | |||||||||
| David Stewart | 2 | 2 | £2.10.0 | £0.5.0 | |||||||||
| Mrs Stewart | 1 | 1 | £1.5.0 | £0.2.6 | |||||||||
| Mrs McLeod | 1 | 1 | £1.5.0 | £0.2.6 | |||||||||
| Mrs Grant | 2 | 2 | £2.10.0 | £0.5.0 | |||||||||
| Lord Swinton | 4 | 4 | £6.0.0 | £0.12.0 | |||||||||
| 1 Sep 1797 | Henry Raeburn | 1 | 1 | £1.5.0 | £0.2.6 | ||||||||
| John Stein | 2 | 2 | 2 | £5.0.0 | £0.10.0 | ||||||||
| James Stein | 1 | 1 | 1 | £2.10.0 | £0.5.0 | ||||||||
| Robert Jamieson | see City of Edinburgh | ||||||||||||
| Richard Dickson | 2 | 2 | 2 | £5.0.0 | £0.10.0 | ||||||||
| Mrs Rocheid | 3 | 3 | £4.10.0 | £0.9.0 | |||||||||
| James Rocheid | 1 | 1 | 1 | £2.10.0 | £0.5.0 | ||||||||
| Thomas Mure | 4 | 4 | £6.0.0 | £0.12.0 | |||||||||
| 14 Sep 1797 | John Stevenson | 2 | 2 | 2 | £5.0.0 | £0.10.0 | |||||||
| Capt. [Captain] S. Barns | 1 | 1 | 2 | £2.10.0 | £0.5.0 | ||||||||
| John Balfour | 1 | 1 | £1.5.0 | £0.2.6 | |||||||||
| James Donaldson | 1 | 1 | £1.5.0 | £0.2.6 | |||||||||
| 12 Sep 1797 | Reprs [Representatives] of Mrs Scott | 3 | 3 | £4.10.0 | £0.9.0 | ||||||||
| Alexander Bonar | 1 | 1 | £1.5.0 | £0.2.6 | |||||||||
| Miss Fergusson lodging wt [with] Mrs Cathcart Gayfield Place | 1 | 1 | £1.5.0 | £0.2.6 | |||||||||
| Carry | 192 | 30 | 131 | 29 | 32 | " | " | £300.15.0 | £30.1.6 | £30.1.6 |
Transcribe other information
[Page] 137
3
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).