, 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=141){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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 22 Sep 1797 | Cong. [Canongate] Brot [Brought] Forward | 54 | 4 | 28 | 7 | 7 | . | 12 | £98.15.0 | £9.17.6 | |||
| Lady Francis Chartirs | 1 | 1 | £1.5.0 | £0.2.6 | |||||||||
| John Leslie WS [Writer to the Signet] | 1 | 1 | £1.5.0 | £0.2.6. | |||||||||
| Miss Hutton | 1 | 1 | £1.5.0 | £0.2.6 | |||||||||
| Abstract | Canongate | 57 | 4 | 31 | 7 | 7 | . | 12 | £102.10.0 | £10.5.0. | £10.5.0 | ||
| West Kirk | 220 | 39 | 155 | 33 | 32 | . | . | £348.0.0 | £34.16.0 | £34.16.0 | |||
| South Leith | 40 | 3 | 32 | 8 | . | . | . | £53.15.0 | £5.11.6 | £5.11.6 | |||
| North Leith | 1 | 1 | £1.5.0 | £0.2.6. | £0.2.6 | ||||||||
| 318 | 46 | 219 | 48 | 39 | . | 12 | £507.10.0 | £50.15.0 | £50.15.0 | ||||
| 9 Aug 1797 | Capt [Captain] Park Nicholsons Street | 2 | 2 | £2.10.0 | £0.5.0. | £0.5.0. | |||||||
| 10 Feb 1798 | Mr. Tullerton of Carstairs Nicholson Street | 3 | 3 | £4.10.0 | £0.9.0. | £0.9.0 | |||||||
| 31st Aug 1797 | Mr Carmichael of Eastend, Merchiston | 1 | 1 | £1.5.0. | £0.2.6 | £0.2.6 | |||||||
| Total | 324 | 46 | 222 | 51 | 39 | . | 12 | £515.15.0 | £51.11.6 | £51.11.6 | |||
| Surcharge | |||||||||||||
| 6th March 1798 | John Candell Drava, Leith | 1 | 1 | £2.10.0 | £0.5.0 | £0.5.0 |
Transcribe other information
[Page] 141
7
46 Batchelors Servants @ 25/ [£1.5.0] each £57.10.0. £5.15.0
222 Servants @ 25/. [£1.5.0] £277.10.0 £27.15.0
51 [Servants] @ 30/. [£1.10.0] £76.10.0 £7.13.0
39 [Servants] @ 35/. [£1.15.0] £68.5.0 £6.16.6
12 [Servants] @ 60/. [£3.0.0] £36.0.0 £3.12.0
[Total] £575.15.0 £ 57.11.6
£515.15.0 at the Rate of 20 per Cent -- £103.3.0
[Total] £618.18.0
I John Scott Ass [Assistant] Surveyor aforesaid do herby certify that upon Careful examination of the foregoing
Rates and Duties I find they amount in Whole to the sum of Six hundred and twenty one pounds & eighteen
shillings Sterling; and that on the 7th Day of March currt. [current] I delivered into the Office of George Cranston Esq.
Collector of said Duties an exact Duplicate of this Account which contained my Oath that the requisitions
were duly left with the preceding inhabitants or other respected dwelling houses and that this
account is made up from their several returns to me or from the best information I could pro-
cure when they failed to make such Returns - John Scott.
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).