, 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=139){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 | South Leith | ||||||||||||
| 27 Sep 1797 | Mrs Pagan | 2 | 2 | £2.10.0 | £0.5.0 | ||||||||
| Major Harte | 2 | 2 | 2 | £5.0.0 | £0.10.0 | ||||||||
| Jon Rolbuck | 1 | 1 | £1.5.0 | £0.2.6 | |||||||||
| Alexander Allan | 2 | 2 | £2.10.0 | £0.5.0 | |||||||||
| 28 Sep 1797 | James White Quarryholes | 1 | 1 | £1.5.0 | £0.2.6 | ||||||||
| Mr Sommerville | 1 | 1 | £1.5.0 | £0.2.6 | |||||||||
| 29 Sep 1797 | William Sibbald | 1 | 1 | £1.5.0 | £0.2.6 | ||||||||
| 30 Sep 1797 | Allan Macdowall ws [writer to the signet] | 1 | 1 | £1.5.0 | £0.2.6 | ||||||||
| 2 Oct 1797 | William Oliphant | 1 | 1 | 1 | £2.10.0 | £0.5.0 | |||||||
| 3 Oct 1797 | Robert Bamborough | 1 | 1 | £1.5.0 | £0.2.6 | ||||||||
| John Steedman | 1 | 1 | £1.5.0 | £0.2.6 | |||||||||
| 4 Oct 1797 | William Kerr | 1 | 1 | £1.5.0 | £0.2.6 | ||||||||
| Robert Ramsay Junr [Junior] | 1 | 1 | £1.5.0 | £0.2.6 | |||||||||
| James Pellam | 1 | 1 | £1.5.0 | £0.2.6 | |||||||||
| William Blacklace | 1 | 1 | £1.5.0 | £0.2.6 | |||||||||
| Robert Ramsay Senr [Senior] | 1 | 1 | £1.5.0 | £0.2.6 | |||||||||
| John Jamieson Senior | 1 | 1 | £1.5.0 | £0.2.6 | |||||||||
| William Mitchell | 1 | 1 | £1.5.0 | £0.2.6 | |||||||||
| John Scougall | 1 | 1 | £1.5.0 | £0.2.6 | |||||||||
| James Lindsay | 1 | 1 | £1.5.0 | £0.2.6 | |||||||||
| William Douglas | 1 | 1 | £1.5.0 | £0.2.6 | |||||||||
| Gilbert Grierson | 1 | 1 | £1.5.0 | £0.2.6 | |||||||||
| James Rannie Senr. [Senior] | 1 | 1 | £1.5.0 | £0.2.6 | |||||||||
| 28 Sep 1797 | Countess of Fyffe | 4 | 4 | £6.0.0 | £0.12.0 | ||||||||
| William Horne | 1 | 1 | £1.5.0 | £0.2.6 | |||||||||
| Alexander Duncan WS [Writer to the Signet] | 1 | 1 | £1.5.0 | £0.2.6 | |||||||||
| Mrs Betty Johnston Hawkehill | 2 | 2 | £2.10.0 | £0.5.0 | |||||||||
| William Simpson RB [Royal Bank] | 2 | 2 | £2.10.0 | £0.5.0 | |||||||||
| Hnre [Honourable] Mr Baron Norton | 4 | 4 | £6.0.0 | £0.12.0 |
Transcribe other information
[Page] 139
5
Total: Actual number of servants - 40
Batchelors servants - 3
Duty - £55.15.0; 10% per 31 George 3rd £5.11.6: 10% per 36 George 3rd £5.11.6
One to two servants - 32
Three to four servants - 8
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).