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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Parishes Collected | |||||||||||||
| 1 | Askirk | 1 | 1 | £1.5.0 | £0.2.6 | £1.2.6 | |||||||
| 2 | Ancrum | 8 | 8 | £12.0.0 | £1.4.0 | £1.4.0 | |||||||
| 3 | Bowden | 1 | 1 | 1 | £2.10.0 | £0.5.0 | £0.5.0 | ||||||
| 4 | Caverse | 7 | 2 | 5 | £11.5.0 | £1.2.0 | £1.2.0 | ||||||
| 5 | Castleton | 4 | 1 | 1 | 3 | £7.0.0 | £0.14.0 | £0.14.0 | |||||
| 6 | Crailing | 6 | 4 | 2 | 4 | £13.10.0 | £1.7.0 | £1.7.0 | |||||
| 7 | Ednam Parish | 2 | 2 | £2.10.0 | £0.5.0 | £0.5.0 | |||||||
| 8 | Eckford Parish | 2 | 2 | £2.10.0 | £0.5.0 | £0.5.0 | |||||||
| 9 | Hawick | 3 | 3 | £3.15.0 | £0.7.6 | £0.7.6 | |||||||
| 10 | Hobkirk | 9 | 1 | 5 | 4 | £13.10.0 | £1.7.0 | £1.7.0 | |||||
| 11 | Hunam | 2 | 2 | £2.10.0 | £0.5.0 | £0.5.0 | |||||||
| 12 | Jedburgh | 10 | 3 | 7 | £16.0.0 | £1.12.0 | £1.12.0 | ||||||
| 13 | Kirktoun | 3 | 3 | £4.10.0 | £0.9.0 | £0.9.0 | |||||||
| 14 | Kelso | 16 | 10 | 6 | £21.10.0 | £2.3.0 | £2.3.0 | ||||||
| 15 | Lilliesleaf | 7 | 6 | 1 | 6 | £19.5.0 | £1.18.6 | £1.18.6 | |||||
| 16 | Lessudden | 3 | 3 | £4.10.0 | £0.9.0 | £0.9.0 | |||||||
| 17 | Linton | 1 | 1 | £1.5.0 | £0.2.6 | £0.2.6 | |||||||
| 18 | Morebattle | 1 | 1 | £1.5.0 | £0.2.6 | £0.2.6 | |||||||
| 19 | McCarston | 3 | 3 | £4.10.0 | £0.9.0 | £0.9.0 | |||||||
| 20 | Minto | 3 | 3 | £4.10.0 | £0.9.0 | £0.9.0 | |||||||
| 21 | Melrose | 5 | 5 | £6.5.0 | £012.6 | £0.12.6 | |||||||
| 22 | Stitchel | 6 | 6 | £10.10.0 | £1.1.0 | £1.10 | |||||||
| 22 | Wilton | 10 | 2 | 8 | £14.10.0 | £1.9.0 | £1.9.0 | ||||||
| Total | 113 | 13 | 44 | 45 | 24 | £180.15.0 | £18.1.6 | £18.1.6 | |||||
| 113 | 13 | 44 | 45 | 24 | £180.15.0 | £18.1.6 | £18.1.6 | ||||||
| Per Supplement herewith produced for George Rodger | 7 | 1 | 1 | 6 | £13.0.0 | £1.6.0 | £1.6.0 | ||||||
| 120 | 14 | 45 | 45 | 30 | £193.15.0 | £19.7.6 | £19.7.6 |
Transcribe other information
[Page] 199
5th
Proof.
13 Batchelor Servants @ £1.5.0 each is £16.5.0
46 Servants @ £1.5.0 each is £57.10.0
42 Servants @ £1.10.0 each is £63.0.0
24 Servants @ £1.15.0 each is £42.0.0
£178.15.0
Ten per cent thereon £17.17.6
Ten per cent thereon £17.17.6
Sum Total £ 214.10.0
I George Rodger Surveyor aforesaid do hereby Certify that upon carefull Examination
I find the forgoing duties amount to the sum of Two Hundred and Fourteen pounds ten shillings Sterling
and that upon the Twenty Second day of January Instant I transmitted to Mr. John Rutherfurd Collector
of these duties an Exact duplicate of their accompt containing my oath that the prceeding Inhabitants
were duly Served with Requisitions of the dates therein contained and that they were charged according to
their respective Returns or the best information and were liable to pay the sums hereby Certified to be due
by them. George Rodger Surveyor
January 1798.
The Sum Total as above is £214.10.0
To which add another Sevant to Sir Henry Hay MakDougall of Makerston being his Gardener which
makes the duty payl. [payable] by him £5.0.0 in place of £3.0.0 Ergo £2.8.0
Sum Total £216.18.0
This addition attested by George Rodger 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).