, 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=159){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 | Earl of Moray | 1 | 1 | £3.0.0 | £0.6.0 | £0.6.0 | |||||||
| Colonel Grant of Moy | 4 | 4 | £6.0.0 | £0.12.0 | £0.12.0 | ||||||||
| James Brodie Esqr | 5 | 5 | £8.15.0 | £0.17.6 | £0.17.6 | ||||||||
| George Grant Esq Birdsyds [Burdsyards] | 2 | 2 | £2.10.0 | £0.5.0 | £0.5.0 | ||||||||
| William Brodie of Milnton | 1 | 1 | 1 | £2.10.0 | £0.5.0 | £0.5.0 | |||||||
| Peter Rose Watson Esq | 1 | 1 | £1.5.0 | £0.2.6 | £0.2.6 | ||||||||
| George Forleath Esq | 1 | 1 | 1 | £2.10.0 | £0.5.0 | £0.5.0 | |||||||
| Sir Archibald Dunbar | 3 | 3 | £4.10.0 | £0.9.0 | £0.9.0 | ||||||||
| Lady Gordon | 2 | 2 | £2.10.0 | £0.5.0 | £0.5.0 | ||||||||
| Mrs. Leslie Findrasie | 1 | 1 | £1.5.0 | £0.2.6 | £0.2.6 | ||||||||
| James Robertson Esq | 2 | 2 | £2.10.0 | £0.5.0 | £0.5.0 | ||||||||
| Honble [Honourable] George Duff | 1 | 1 | £1.5.0 | £0.2.6 | £0.2.6 | ||||||||
| John Brander Esq | 1 | 1 | £1.5.0 | £0.2.6 | £0.2.6 | ||||||||
| Major Stewart Leuchars | 1 | 1 | £1.5.0 | £0.2.6 | £0.2.6 | ||||||||
| Alexander Innes Esq Garmouth | 1 | 1 | £1.5.0 | £0.2.6 | £0.2.6 | ||||||||
| Earl of Fife Innes House | 1 | 1 | £3.0.0 | £0.6.0 | £0.6.0 | ||||||||
| Honble [Honourable] Arthur Duff | 2 | 2 | 2 | £5.0.0 | £0.10.0 | £0.10.0 | |||||||
| Robert Grant Esq Elchies | 2 | 2 | £2.10.0 | £0.5.0 | £0.5.0 | ||||||||
| Genl [General] Grant Ballindaloch | 1 | 1 | 1 | £3.0.0 | £0.6.0 | £0.6.0 | |||||||
| [totals] | 33 | 5 | 18 | 7 | 6 | 2 | £55.15.0 | £5.11.6 | £5.11.6 |
Transcribe other information
[Page] 159
A Survey of the MALE SERVANTS TAX in the County of Elgin for the
year preceeding 5 April 1797 by Robert Flyter assistant Surveyor
Proof
18 Servants @ 25/ [£1.5.0] each £22.10.0
7 Servants @ 30/ [1.10.0] each £10.10.0
6 Servants @ 35/ [£1.15.0] each £10.10.0
2 Servants @ £3.0.0 each £6.0.0
5 Batchelor Servants @ 25 [£1.5.0] £6.5.0
£55.15.0
Twenty percent thereon £11.3.0
Total £66.18.0
I Robert Flyter assistant Surveyor do hereby certify that upon Carefull Examination of the
foregoing rates and Duties I find they amount in whole to the sum of Sixty six pounds Eighteen
Shillings Stirling, that the preceeding Inhabitants were duly served with requisitions, that
they are charged according to their Returns to me or to the best information and that and
Exact Duplicate of the foregoing Report was transmitted to Mr. Patrick Duff Collector
of said duties by Robert Flyter asst [assistant] Surveyor
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).