, 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=24){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 | Straiton | ||||||||||||
| 28 Dec 1797 | Quinton McAdam of Craigengilland B. [Bachelor] | William H. Wilkes Newal Howatton Robert Galt |
H. [House] Servant Groom Under Groom Gardener |
4 | 4 | 4 | 11.0.0 | £1.2.0 | £1.2.0 | ||||
| Total | 4 | 4 | 4 | £11.0.0 | £1.2.0 | £1.2.0 | |||||||
| Kirkmichael | |||||||||||||
| 29 Dec 1797 | D. Kennedy of Kirkmichael | John Hamilton Edward Bell Adam McConochie William Henry |
Groom Footman Gardener Gamekeeper |
4 | 4 | £6.0.0 | £0.12.0 | £0.12.0 | |||||
| Coll. [Colonel] Cunningham of Cloncaird B. [Bachelor] | Andrew Haxton | Gardener | 1 | 1 | 1 | £2.10.0 | £0.5.0 | £0.5.0 | |||||
| N.B. The Coll. [Colonel] has no fixed Residence in this Country & when not with the Army stays occasionally at Livingston | |||||||||||||
| Total | 5 | 1 | 1 | 4 | £8.10.0 | £0.17.0 | £0.17.0 | ||||||
| Maybole | |||||||||||||
| 30 Dec 1797 | Mrs. McAdam Newark | James McCargo | H.St. [House Servant & Postilion] Gardener |
2 | 2 | £2.10.0 | £0.5.0 | £0.5.0 | |||||
| 1 Jan 1798 | Miss Hutchisson Munkwood | William Greive | H.St. [House Servant] & Postilion] | 1 | 1 | £1.5.0 | £0.2.6 | £0.2.6 | |||||
| James Fergusson of Bank B. [Bachelor] | John McVicar | Gamekeeper | 1 | 1 | 1 | £2.10.0 | £0.5.0 | £0.5.0 | |||||
| Richard Campbell Greenan | James Crighton | H.St. [House Servant] & Groom | 1 | 1 | £1.5.0 | £0.2.6 | £0.2.6 | ||||||
| 2 Jan 1798 | J.L. McAdam of Sauchrie | Neil White | H.St. [House Servant] & Postilion | 1 | 1 | £1.5.0 | £0.2.6 | £0.2.6 | |||||
| J. McMicken of Kilsaint Ninian B. [Bachelor] | Adam Gray William Christie |
Footman Gardr. Gamkr. [Gardener Gamekeeper] |
2 | 2 | 2 | £5.0.0 | £0.10.0 | £0.10.0 | |||||
| Total | 8 | 3 | 8 | £13.15.0 | £1.7.6 | £1.7.6 |
Transcribe other information
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[Page] 24
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).