, 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=169){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 | Aberdalgie Parish | ||||||||||||
| 3 Jul 1797 | The Rt Hle [Right Honourable] Earl Kinnoul | John Castan William Collins Thomas Meason Henry Johnston William Smith James Fechney Robert Miller |
Butler Valet Footman Coachman Groom Gamekeeper Gardner |
7 | 7 | £12.5.0 | £1.4.6 | £1.4.6 | |||||
| Fortaviot Parish | |||||||||||||
| John Hepburn Belchess Esqr | Joseph McLaurin Henry Zimmerman Colin Allan |
Gardener Gamekeeper Coachman |
3 | 3 | £4.10.0 | £0.9.0 | £0.9.0 | ||||||
| Dunning Parish | |||||||||||||
| 4 Jul 1797 | The Rt Hle [Right Honourable] Lord Rollo Batchelor | Heugh Guthrie Thomas Wallace William King |
Valet Gamekeeper Groom |
3 | 3 | 3 | £8.5.0 | £0.16.6 | £0.16.6 | ||||
| Culross Parish | |||||||||||||
| 11 Jul 1797 | Robert Bruce Dundass Esqr | James Stewart James Miser |
House Servt [Servant] Personal Servt [Servant] |
2 | 2 | £2.10.0 | £0.5.0 | £0.5.0 | |||||
| Andrew Clark Esqr Combrie | James Young | Dryver &c | 1 | 1 | £1.5.0 | £0.2.6 | £0.2.6 | ||||||
| The Rt Hle [Right Honourable] Lord Downe | Thomas Sarah John Campbell John Wilson Charles Robertson Robert Dickson |
Valet Footman Footman Cook Coachman |
5 | 5 | £8.15.0 | £0.17.6 | £0.17.6 | ||||||
| 8 | 3 | 5 | £12.10.0 | £1.5.0 | £1.5.0 | ||||||||
| Gask Parish | |||||||||||||
| 12 Jul 1797 | Laurence Oliphant Esqr | Peter Reed | Gardner | 1 | 1 | £1.5.0 | £0.2.6 | £0.2.6 | |||||
| Blackfoord Ph. [Parish] | |||||||||||||
| The Right H. L. [Honourable Lady] E. Drummond Machany | William Drummond John Crauford |
House Servt [Servant] Gamekeeper |
2 | 2 | £2.10.0 | £0.5.0 | £0.5.0 | ||||||
| George Haldane Esqr | William Guild | Gamekeeper | 1 | 1 | £1.5.0 | £0.2.6 | £0.2.6 | ||||||
| 3 | 3 | £3.15.0 | £0.7.6 | £0.7.6 | |||||||||
| Muthel Parish | |||||||||||||
| 14 Jul 1797 | Sir William Stirling Bart [Baronet] | Daniel Campbell John Pearson Robert Hog |
Butler Groom Gardner |
3 | 3 | £4.10.0 | £0.9.0 | £0.9.0 | |||||
| William Grahame Esqr | Robert Hutton Peter Haggart |
House Servt [Servant] Gardner |
2 | 2 | £2.10.0 | £0.5.0 | £0.5.0 | ||||||
| Thomas Kier Fintalich | James Anderson | Stable Boy | 1 | 1 | £1.5.0 | £0.2.6 | £0.2.6 | ||||||
| Carried Over | 6 | 3 | 3 | £8.5.0 | £0.16.6 | £0.16.6 |
Transcribe other information
[Page] 169
A Survey of the Rates and Duties on Male Servants arisen in the Shire of
Perth from 5th April 1797 to 5th April 1798 by Laurence Buchan 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).