, 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=23){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 | Kirkoswald | ||||||||||||
| 23 Dec 1797 | Earl of Cassillis | Mr. Wright Mr. Shutter Mr. Hunter Thomas Rewcastle John Two |
Butler Valet Cook Gamekeeper Footman Footman Coachman Postilion Groom Groom Groom Gardeners 2 |
13 | 13 | £39.0.0 | £3.18.0 | £3.18.0 | |||||
| Total | 13 | 13 | £39.0.0 | £3.18.0 | £3.18.0 | ||||||||
| Girvan | |||||||||||||
| 27 Dec 1797 | Capn. [Captain] Boyd of Penkill | William Welsh | House Servt. [Servant] | 1 | 1 | £1.5.0 | £0.2.6 | £0.2.6 | |||||
| Mrs. Hamilton at Trochraig | George Ainslie Samuel Henry |
House Servant Footm. [Footman] & Postilion |
2 | 2 | £2.10.0 | £0.5.0 | £0.5.0 | ||||||
| Total | 3 | 3 | £3.15.0 | £0.7.6 | £0.7.6 | ||||||||
| Dailly | |||||||||||||
| 27 Dec 1797 | Sir Andrew Cathcart Barnt. [Baronet] B. [Bachelor] | Silvester McKie David McCrorie Andrew Kennedy John Nisbett John McCreadie |
Gardener House Servt. [Servant] Footman Postilion Gamekeeper |
5 | 5 | 5 | £15.0.0 | £1.10.0 | £1.10.0 | ||||
| Sir. H. Dalrymple Barnt. [Baronet] | David Crawford Adam Graham |
Gardener Gamekeeper |
2 | 2 | £3.10.0 | £0.7.0 | £0.7.0 | ||||||
| Sir A. Fergusson Barnt. [Baronet] B. [Bachelor] | Alexander Grant James McClure John Jackson Donald McKie William Rewcastle |
Gardener Body Servt. [Servant] Coachman House Servt. [Servant] Gamekeeper |
5 | 5 | 5 | £15.0.0 | £1.10.0 | £1.10.0 | |||||
| 28 Dec 1797 | Capn. [Captain] Kennedy Drummellan | William Beggs | House Servt. [Servant] | 1 | 1 | £1.5.0 | £0.2.6 | £0.2.6 | |||||
| Thomas Kennedy of Dunure | Thomas Cairnie James McKay John Kenedy James Roy Alexander Kilpatrick |
Footman Footman Postilion Gardener Gamekeeper |
5 | 5 | £8.15.0 | £0.17.0 | £0.17.0 | ||||||
| Total | 18 | 10 | 1 | 17 | £43.10.0 | £4.7.0 | £4.7.0 |
Transcribe other information
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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).