, 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=173){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 | Kenmuire Parish | ||||||||||||
| 10 Oct 1797 | The Right Hle [Honourable] Earl Breadalbine | Archibald Marques Alexander Leith William Power John McGreegor John Haliday Charles McCarther Duncan McDougal John Carlisle James McPherson Peter McClaren Alexander Kippen John Crerer |
Valet Butler H [House] Porter Footman Footman Footman Coachman Groom Postilion Gardner Park keeper Gamekeeper |
12 | 12 | £36.0.0 | £3.12.0 | £3.12.0 | |||||
| Blair Athol Ph [Parish] | |||||||||||||
| 16 Oct 1797 | His Grace The Duke of Atholl | Hook Tayler Robertson Johns Joseph Fenwick Robert Reid McClagan Moon Gilkerson Shaw Robertson James Grenny McRostie McIntosh J Crerer R. Crerer Ritchie McIntyre |
Cook Butler Butler footman footman footman Porter Porter Coachman Postilion Groom helper helper Gardner Gardner Gardner Footman Gamekeeper Gamekeeper Gamekeeper Gamekeeper |
21 | 21 | £63.0.0 | £6.6.0 | £6.6.0 | |||||
| James Robertson Esqr Lude | Donald Robertson John Robertson |
H S [House Servant] Gamekeeper |
2 | 2 | £2.10.0 | £0.5.0 | £0.5.0 | ||||||
| 23 | 2 | 21 | £65.10.0 | £6.11.0 | £6.11.0 | ||||||||
| Ouchtergaven Ph [Parish] | |||||||||||||
| 17 Oct 1797 | Robert Robertson Esqr Tullibelton | Gilbert McClaren Alexander Stewart |
Gamekeeper H Servt [House Servant] &c |
2 | 2 | £2.10.0 | £0.5.0 | £0.5.0 | |||||
| Scone Parish | |||||||||||||
| 29 Aug 1797 | The Rt Hble [Right Honourable] Earl Mansfield | Thomas Bishop | Gardner | 1 | 1 | £3.0.0 | £0.6.0 | £0.6.0 | |||||
| Caupeth Parish | |||||||||||||
| 17 Aug 1797 | Mrs C. McKinzie Delvine | Edward Angus Donald Camron William Ferguason |
Butler footman Postilion |
3 | 3 | £4.10.0 | £0.9.0 | £0.9.0 | |||||
| Carried forward | 3 | 3 | £4.10.0 | £0.9.0 | £0.9.0 |
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[Page] 173
5
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).