, 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=213){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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Dornoch Parish | |||||||||||||
| 21 Jul 1797 | George Dempster Esq of Skibo | Gr [Gardener ]& Groom Etc. | 5 | 5 | £8.15.0 | £0.17.6 | £0.17.6 | ||||||
| Golspy Parish | |||||||||||||
| 19 Jul 1797 | Rt Honle [Right Honourable] Earl Gower | Gd [Gardener] & Gr [Groom] |
2 | 2 | £6.0.0 | £0.12..0 | £0.12.0 | ||||||
| Capt [Captain] Sutherland of Uppat | Gr [Gardener] & G Keep[Game keeper] | 1 | 1 | £1.5.0 | £0.2.6 | £0.2.6 | |||||||
| £7.5.0 | £0.14.6 | £0.14.6 | |||||||||||
| Kintail Parish | |||||||||||||
| 10 Oct 1791 | Rt Honle [Right Honourable] Lord Reay | [Groom] & [Gamekeeper] | 3 | 3 | £4.10.0 | £0.9.0 | £0.9.0 | ||||||
| Parishes Collected | |||||||||||||
| Dornoch | 5 | 5 | £8.15.0 | £0.17.6 | £0.17.6 | ||||||||
| Golspy | 3 | 1 | 2 | £7.5.0 | £0.14.6 | £0.14.6 | |||||||
| Kintail | 3 | 3 | £4.10.0 | £0.9.0 | £0.9.0 | ||||||||
| 11 | 1 | 3 | 5 | 2 | £20.10.0 | £2.1.0 | £2.1.0 | ||||||
| 10percent | £2.1.0 | ||||||||||||
| Additional 10 percent | £2.1.0 | ||||||||||||
| £24.12.0 Total |
Transcribe other information
Survey of the Male Servants Tax for the Shire of Sutherland
from 5 April 1796 to 5 April [1797] [By] John Reid Surveyor
[Page] 213
Proof Male Servants
1 Servant @ £1.5.0 Each is £1.5.0
3 Servants @ £1.10.0 Each is £4.10.0
5 Servants @ £1.15.0 Each is £8.15.0
2 Servants @ £3.0.0 Each is £6.0.0
£20.10.0
10 per cent £2.1.0
Additional 10 per cent £2.1.0
£24.12.0 Total
John Reid Surveyor
Transcriber's notes
Quality of servants not clear on this page
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).