, 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=174){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 | Brought forward | 3 | 3 | £4.10.0 | £0.9.0 | £0.9.0 | |||||||
| 17 Aug 1797 | Major A Muir McKenzie of Delvine | James Deuer Alexander Paterson John Jameson |
H Servt [House Servant] Groom Postilion |
3 | 3 | £4.10.0 | £0.9.0 | £0.9.0 | |||||
| Mrs Margaret Mercer Meicklehour | John Robertson Robert Manners Gilbert Crerer Peter Crerer Thomas Thomson |
Butler Footman Coachman Gamekeeper Gardner |
5 | 5 | £8.15.0 | £0.17.6 | £0.17.6 | ||||||
| 11 | 6 | 5 | £17.15.0 | £1.15.6 | £1.15.6 | ||||||||
| Cargill Parish | |||||||||||||
| 17 Jul 1797 | The Rt He [Right Honourable] Lady R. Drummond | James Frazer John Wallace |
footman Gardner |
2 | 2 | £2.10.0 | £0.5.0 | £0.5.0 | |||||
| George Wright Esqr Lauton | Alexander McIntosh James Wright |
H Servt [House Servant] Gamekeeper |
2 | 2 | £2.10.0 | £0.5.0 | £0.5.0 | ||||||
| 4 | 4 | £5.0.0 | £0.10.0 | £0.10.0 | |||||||||
| Cluny Parish | |||||||||||||
| David Kinloch Esqr Gurdie | John Forbes William Simpson James Gow |
Gardner H Servt [House Servant] Postillion |
3 | 3 | £4.10.0 | £0.9.0 | £0.9.0 | ||||||
| Kinloch Ph [Parish] | |||||||||||||
| 19 Jul 1797 | James Farquarson Esqr Marlee | William Henderson James Robertson Alexander Scot |
Butler Gardner Postilion |
3 | 3 | £4.10.0 | £0.9.0 | £0.9.0 | |||||
| Blair Gourie Ph [Parish] | |||||||||||||
| 18 Jul 1797 | Allan McPherson Esqr | William Sim | Coachman | 1 | 1 | £1.5.0 | £0.2.6 | £0.2.6 | |||||
| Bendochie Ph [Parish] | |||||||||||||
| Thomas Farquarson Esqr B [Bachelor] | Alexander Robertson | Washing Servt [Servant] | 1 | 1 | 1 | £2.10.0 | £0.5.0 | £0.5.0 | |||||
| Meigle Parish | |||||||||||||
| 26 Jul 1797 | The Rt Hle [Right Honourable] Lord Privy Seal | Joseph Miller Robert McColly |
Gardner Porter |
2 | 2 | £6.0.0 | £0.12.0 | £0.12.0 | |||||
| George Kinloch Esqr | Angus Colquhon | H. Servt [House Servant] | 1 | 1 | £1.5.0 | £0.2.6 | £0.2.6 | ||||||
| Patrick Murray Esqr Simprom B [Bachelor] | Vincent Mirrrell Alexander Sinclar |
H. Servt [House Servant] Gardner |
2 | 2 | 2 | £5.0.0 | £0.10.0 | £0.10.0 | |||||
| 5 | 2 | 3 | 2 | £12.5.0 | £1.4.6 | £1.4.6 | |||||||
| Aileth Ph [Parish] | |||||||||||||
| Sir William Ramsay Bart [Baronet] | Andrew Rea James Wood |
Gardner H. Servt [House Servant] |
2 | 2 | £2.10.0 | £0.5.0 | £0.5.0 | ||||||
| John Smyth Esqr | Daniel Lindsay | H. Servt [House Servant] &c | 1 | 1 | £1.5.0 | £0.2.6 | £0.2.6 | ||||||
| Gilbert Hay Esqr | Peter McIntyre | H. Servt [House Servant] &c | 1 | 1 | £1.5.0 | £0.2.6 | £0.2.6 | ||||||
| George Knight Esqr | Alexander Moor | Gardner | 1 | 1 | £1.5.0 | £0.2.6 | £0.2.6 | ||||||
| 5 | 5 | £6.5.0 | £0.12.6 | £0.12.6 |
Transcribe other information
[Page] 174
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).