, 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=190){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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 12 Jul 1797 | Urray Parish | ||||||||||||
| F. H. McKenzie of Seaforth | James Black Richard Parie Samuel Brown Henry Arnot Alexander McDonald John Fennister William Gibbs John Walker |
Buttler Footman Footman Coachman Postilion Groom Gardner Game Keeper |
8 | 8 | £16.0.0 | £1.12.0 | £1.12.0 | ||||||
| Sir Hector McKenzie Gairloch | Hector McKenzie Murdo McKenzie Donald Mcfail |
Gardner Coachman House Servt. [Servant] |
3 | 3 | £4.10.0 | £0.9.0 | £0.9.0 | ||||||
| Thomas McKenzie of Ord | Donald Forbes | House Servant | 1 | 1 | £1.5.0 | £0.2.6 | £0.2.6 | ||||||
| 12 | 1 | 3 | 8 | £21.15.0 | £2.3.6 | £2.3.6 | |||||||
| 16 Jul 1797 | Kilurnan Parish | ||||||||||||
| James Grant Ridcastle | John Graham James Boyne Hector McIntosh |
Buttler Footman Coachman |
3 | 3 | 3 | £8.5.0 | £0.16.6 | £0.16.6 | |||||
| 3 | 3 | 3 | £8.5.0 | £0.16.6 | £0.16.6 | ||||||||
| 18 Jul 1797 | Kilmuire Wester Parish | ||||||||||||
| Charles McKenzie of Kilroy | Alexander Fraser Murdo McKenzie |
2 | 2 | £2.10.0 | £0.5.0 | £0.5.0 | |||||||
| Lady Dowager of Kilroy | Henry Urquhart Hugh McKenzie |
Driver Gardner |
2 | 2 | £2.10.0 | £0.5.0 | £0.5.0 | ||||||
| John McKenzie of Allangrang | John Paterson | Footman | 1 | 1 | £1.5.0 | £0.2.6 | £0.2.6 | ||||||
| 5 | 5 | £6.5.0 | £0.12.6 | £0.12.6 | |||||||||
| 1 Sep 1797 | Avoch Parish | ||||||||||||
| Sir Roderick McKenzie | William Fraser Peter McGrigor |
Footman Groom |
2 | 2 | £2.10.0 | £0.5.0 | £0.5.0 | ||||||
| 7 Sep 1797 | Applecross Parish | ||||||||||||
| Thomas McKenzie Applecross | Thomas Grant | House Servt. [Servant] | 1 | 1 | £1.5.0 | £0.2.6 | £0.2.6 |
Transcribe other information
[Page] 190
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).