, 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=189){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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 27 Jun 1797 | Tarbat Parish | ||||||||||||
| Donald McLeod of Geanies | William Sutherland George Sutherland Donald Ross |
Gardner House Servant Postilion |
3 | 3 | £4.10.0 | £0.9.0 | £0.9.0 | ||||||
| 3 | 3 | £4.10.0 | £0.9.0 | £0.9.0 | |||||||||
| 28 Jun 1797 | Fearne Parish | ||||||||||||
| David McCulloch of Glastilich | William Gibson Robert Owen |
House Servt. [Servant] Groom |
2 | 2 | £2.10.0 | £0.5.0 | £0.5.0 | ||||||
| Charles Munro of Allan | Donald Gowr | House Servt. [Servant] | 1 | 1 | £1.5.0 | £0.2.6 | £0.2.6 | ||||||
| 3 | 3 | £3.15.0 | £0.7.6 | £0.7.6 | |||||||||
| Nigg Parish | |||||||||||||
| Capt. [Captain] McKinzie of Bayfield | Alexander Fraser John Stewart |
Postilion Gardner |
2 | 2 | £2.10.0 | £0.5.0 | £0.5.0 | ||||||
| 2 | 2 | £2.10.0 | £0.5.0 | £0.5.0 | |||||||||
| 30 Jun 1797 | Kilmuire Easter Parish | ||||||||||||
| Sir Charles Ross of Balnagown | Alexander Ross David Ross John Nisbet |
Buttler Groom Coachman |
3 | 3 | £4.10.0 | £0.9.0 | £0.9.0 | ||||||
| William Robertson of Kindare | John Ross | Driver & House Servt. [Servant] | 1 | 1 | £1.5.0 | £0.2.6 | £0.2.6 | ||||||
| 4 | 1 | 3 | £5.15.0 | £0.11.6 | £0.11.6 | ||||||||
| Munro Ross of Pitcalny | Donald Munro | Gardner | 1 | 1 | 1 | £2.10.0 | £0.5.0 | £0.5.0 | |||||
| Rosskeen Parish | |||||||||||||
| Capt. [Captain] McLeod of Cadboll | Angus Munro | Gardner & Grive | 1 | 1 | £1.5.0 | £0.2.6 | £0.2.6 | ||||||
| 4 Jul 1797 | Alness Parish | ||||||||||||
| Sir Hector Munro Novar | John Umpherston Abraham Smith David Munro Alexander Urquhart Joseph Smith James Allan Robert Munro George Munro John Munro |
Buttler Footman Footman Asst. [Assistant] Groom Groom Postilion Postilion Gardner Game Keeper |
9 | 9 | 9 | £29.5.0 | £2.18.6 | £2.18.6 | |||||
| Hugh Monro Tineanoch | ... Munro | Body Servt. [Servant] | 1 | 1 | 1 | £2.10.0 | £0.5.0 | £0.5.0 | |||||
| 10 | 10 | 1 | 9 | £31.15.0 | £3.3.6 | £3.3.6 | |||||||
| 6 Jul 1797 | Kiltearn Parish | ||||||||||||
| Lady Munro of Foules | Richard Long | Postilion | 1 | 1 | £1.5.0 | £0.2.6 | £0.2.6 | ||||||
| Mrs. Munro Drummond | David Munro | Gardner | 1 | 1 | £1.5.0 | £0.2.6 | £0.2.6 | ||||||
| 2 | 2 | £2.10.0 | £0.5.0 | £0.5.0 | |||||||||
| 10 Jul 1797 | Contain Parish | ||||||||||||
| Sir George McKenzie of Coul | John Kennedy | Gardner | 1 | 1 | £2.10.0 | £0.5.0 | £0.5.0 | ||||||
| Lady McKenzie of Coul | Thomas Keay James Allan William Gill |
Butler Footman Coachman |
3 | 3 | £4.10.0 | £0.9.0 | £0.9.0 | ||||||
| 3 | 1 | 1 | 3 | £7.0.0 | £0.14.0 | £0.14.0 | |||||||
| Carried over |
Transcribe other information
Survey of the Rates and Duties on Male Servants arisen in the County of Ross
from the 5 April 1796 till 5 April 1798 By William Murray 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).