, 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=14){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 End | ||||||||||||
| Aug 1797 | Capt [Captain] Hector MacNeil | John MacNeillage | Footman | 1 | 1 | 1 | £2.10.0 | £0.5.0. | £0.5.0 | ||||
| Carradil & Skipness | |||||||||||||
| Major Campbell of Saddel | 2 | £2.10.0 | £0.5.0 | £0.5.0 | |||||||||
| Jura & Collonsay | |||||||||||||
| Archibald Campbell of Jura | John McDougal | Footman | 1 | 1 | £1.5.0 | £0.2.6 | £0.2.6 | ||||||
| John MacNeil of Oronsay | Archibald McMillan | Footman | 1 | 1 | £1.5.0 | £0.2.6 | £0.2.6 | ||||||
| 2 | 2 | £2.10.0 | £0.5.0 | £0.5.0 | |||||||||
| Bowmore | |||||||||||||
| Walter Campbell of Shawfield | Alexander Ogilvie William Laing John Scott Alexander Grey Alexander Borthwick John Black James MacNab William Henderson James MacReady |
Butler Footman Footman Footman Coachman Postilion Gamekeeper Gardener Cook |
9 | 9 | £18.0.0 | £1.16.0 | £1.16.0 | ||||||
| Kilmichael Glasry | |||||||||||||
| Robert Campbell of Asknish | John Welsh John Campbell Alexander Campbell |
House Sert [Servant] Postilion Gardener |
3 | 3 | £4.10.0 | £0.9.0 | £0.9.0 | ||||||
| North & South Knapdale | |||||||||||||
| John McNeil of Gigha | Neil MacEwing | House Serv [Servant] | 1 | 1 | £1.5.0 | £0.2.6 | £0.2.6 | ||||||
| John MacNeil Junr [Junior] | John Hamilton Andrew Fulton |
Postilion | 2 | 2 | £2.10.0 | £0.5.0 | £0.5.0 | ||||||
| 3 | 3 | £3.15.0 | £0.7.6 | £0.7.6 | |||||||||
| Kilmartin | |||||||||||||
| Neil Malcolm of Poltalloch | James Ford Thomas Taylor William Cooper |
Butler Footman Coachman |
3 | 3 | £4.10.0 | £0.9.0 | £0.9.0 | ||||||
| Neil Malcolm Junr [Junior] | Richard Pemberton James Oswald Mark Harold Isaac Francis |
Footman Footman Coachman Stable Boy |
4 | 4 | £6.0.0 | £0.12.0 | £0.12.0 | ||||||
| 7 | 7 | £10.10.0 | £1.1.0 | £1.1.0 | |||||||||
| Melford & Kilninver | |||||||||||||
| Capt [Captain] Campbell Ardmaddy | Alexander McIntyre | Footman | 1 | 1 | £1.5.0 | £0.2.6 | £0.2.6 | ||||||
| Capt [Captain] N Campbell Degnish | Gilbert McCallum | Footman | 1 | 1 | 1 | £2.10.0 | £0.5.0 | £0.5.0 | |||||
| 2 | 1 | 2 | £3.15.0 | £0.7.6 | £0.7.6 | ||||||||
| Kilmore & Kilbride | |||||||||||||
| Colo [Colonel] Campbell of Glenfeachan | John Greig | Gardener | 1 | 1 | £1.5.0 | £0.2.6 | £0.2.6 | ||||||
| Ardchattan & Muckairn | |||||||||||||
| Colo [Colonel] Campbell of Lochnell | John Anderson | Gardener | 1 | 1 | £1.5.0 | £0.2.6 | £0.2.6 | ||||||
| Patrick Campbell of Ardchattan | John McLellan Thomas Kennedy |
Footman Gardener |
2 | 2 | £2.10.0 | £0.5.0 | £0.5.0 | ||||||
| Alexander Campbell of Barcaldin | John Stewart Alexander Birnie |
Footman Gardener |
2 | 2 | £2.10.0 | £0.5.0 | £0.5.0 | ||||||
| 5 | 5 | £6.5.0 | £0.12.6 | £0.12.6 | |||||||||
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).