, 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=175){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 | Kinnoul Parish | ||||||||||||
| 13 Nov 1797 | Alexander Moncreeff Esqr | James Wright | H. Servt [House Servant] | 1 | 1 | £1.5.0 | £0.2.6 | £0.2.6 | |||||
| John Stewart Esqr | Thomas Hog | H. Servt [House Servant] | 1 | 1 | £1.5.0 | £0.2.6 | £0.2.6 | ||||||
| James Richardson Esqr | John McNaughtain | H. Servt [House Servant] | 1 | 1 | £1.5.0 | £0.2.6 | £0.2.6 | ||||||
| George Meliss Rose Mount | Duncan McGregor | H. Servt [House Servant] | 1 | 1 | £1.5.0 | £0.2.6 | £0.2.6 | ||||||
| 4 | 4 | £5.0.0 | £0.10.0 | £0.10.0 | |||||||||
| Kinfawns Ph [Parish] | |||||||||||||
| 9 Oct 1797 | John Craigie Esqr Glendoik | Robert Gardner Robert Peddie Joseph Low |
H. Servt [House Servant] Coachman Gardner |
3 | 3 | £4.10.0 | £0.9.0 | £0.9.0 | |||||
| Thomas Hunter Esqr Glencarse | Theophilis Smyth Andrew Cook |
Gardner Dryver |
2 | 2 | £2.10.0 | £0.5.0 | £0.5.0 | ||||||
| Insture Parish | |||||||||||||
| 10 Oct 1797 | Sir John Wedderburn Bart [Baronet] | John Porter George Lynn William Falkoner James Lindsay |
H. Servt [House Servant] Footman Coachman Gardner |
4 | 4 | £6.0.0 | £0.12.0 | £0.12.0 | |||||
| Longforgain Ph [Parish] | |||||||||||||
| 11 Oct 1797 | Lord Kinnaird Drumie | James Anderson | Gardner | 1 | 1 | £1.5.0 | £0.2.6 | £0.2.6 | |||||
| George Paterson Esqr Castle Huntly | George Murray John Young William Thornton David Smyth |
Butler Gardner Footman Coachman |
4 | 4 | £6.0.0 | £0.12.0 | £0.12.0 | ||||||
| James Mylne Esqr Millfield | William Malby James Tilby John Green |
Butler Postilion Gardner |
3 | 3 | £4.10.0 | £0.9.0 | £0.9.0 | ||||||
| 8 | 1 | 7 | £11.15.0 | £1.3.6 | £1.3.6 | ||||||||
| Errol Parish | |||||||||||||
| Mrs Favel Allan Errol house | Robert Sym John Henderson James Niel |
Footman Coachman Gardner |
3 | 3 | £4.10.0 | £0.9.0 | £0.9.0 | ||||||
| James Yeaman Esqr B [Bachelor] | John Low Alexander Meason |
H. Servt [House Servant] Gardner |
2 | 2 | 2 | £5.0.0 | £0.10.0 | £0.10.0 | |||||
| Robert Drummond Esqr | George Spindler | Gamekeeper | 1 | 1 | £1.5.0 | £0.2.6 | £0.2.6 | ||||||
| Mrs Cathrine Drummond Meginsh | Duncan Robertson William Camron Alexander Brown |
Gardner Coachman Footman |
3 | 3 | £4.10.0 | £0.9.0 | £0.9.0 | ||||||
| 9 | 2 | 3 | 6 | £15.5.0 | £1.10.6 | £1.10.6 | |||||||
| Forgain Denny Ph [Parish] | |||||||||||||
| 6 Nov 1797 | James Stewart Oliphant Esqr B [Bachelor] | James Bruce Patrick Porteus John More |
H Servt [House Servant] Groom Gardner |
3 | 3 | 3 | £8.5.0 | £0.16.6 | £0.16.6 | ||||
| Mrs Oliphant of Rossie | Thomas Boots Andrew Head |
Coachman Footman |
2 | 2 | £2.10.0 | £0.5.0 | £0.5.0 | ||||||
| Carried forward | 5 | 3 | 2 | 3 | £10.15.0 | £1.1.6 | £1.1.6 |
Transcribe other information
[Page] 175
7
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).