, 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=176){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 Over | 5 | 3 | 2 | 3 | £10.15.0 | £1.1.6 | £1.1.6 | |||||
| 6 Nov 1797 | Ebenezer Oliphant Esqr of Condie | George McKeith William Duncan Patrick McClallan |
H. Servt [House Servant] Dryver Gardner |
3 | 3 | £4.10.0 | £0.9.0 | £0.9.0 | |||||
| 8 | 3 | 2 | 6 | £15.5.0 | £1.10.0 | £1.10.6 | |||||||
| Abernethie Ph [Parish] | |||||||||||||
| Alexander Murray Esqr of Aiton | Thomas Dawson Peter Smyth |
Gardner H. Servt [House Servant] |
2 | 2 | £2.10.0 | £0.5.0 | £0.5.0 | ||||||
| William Paterson of Carpow | Thomas Smyth | HS [House Servant] | 1 | 1 | £1.5.0 | £0.2.6 | £0.2.6 | ||||||
| James Paterson Esqr B [Bachelor] | Andrew Dow | Groom | 1 | 1 | 1 | £2.10.0 | £0.5.0 | £0.5.0 | |||||
| 4 | 1 | 4 | £6.5.0 | £0.12.6 | £0.12.6 | ||||||||
| Arngosk Ph [Parish] | |||||||||||||
| Hewgh Hay Esqr | James Reed | Coachman | 1 | 1 | £1.5.0 | £0.2.6 | £0.2.6 | ||||||
| Dunbarnie Ph [Parish] | |||||||||||||
| 7 Nov 1797 | The Rt Hle [Right Honourable] Lady Elizabeth Moncrieffe | Daniel Forbes John Mitchel |
Butler Gardner |
2 | 2 | £2.10.0 | £0.5.0 | £0.5.0 | |||||
| Francis Grant Esqr Kilgraston | Duncan McClean Thomas Hunter William Kelleridge John Gardner George Dickson George Mylne |
Butler Coachman Footman Groom helper Gardner |
6 | 6 | £10.10.0 | £1.1.0 | £1.1.0 | ||||||
| 8 | 2 | 6 | £13.0.0 | £1.6.0 | £1.6.0 | ||||||||
| Perth Parish | |||||||||||||
| 19 Dec 1797 | Ebenezer Marshall Esqr Feu | William Slack George Sibbald Robert Weems |
H. Servt [House Servant] Postilion Gardner |
3 | 3 | £4.10.0 | £0.9.0 | £0.9.0 |
Transcribe other information
[Page] 176
8
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).