, 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=34){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 | Swinton Parish | ||||||||||||
| 4 Sep 1797 | John Swinton Esqr. Sh. [Sheriff] | 1 | 1 | £1.5.0 | £0.2.6 | £0.2.6 | |||||||
| Edrom Parish | |||||||||||||
| 5 Sep 1797 | Alexander Boswell Esqr. Blackadder B. [Bachelor] | Alexander Dickson David Purves Peter Drysdale |
House Servt. [servant] Groom Gardr. [Gardner] |
3 | 3 | 3 | £8.5.0 | £0.16.6 | £0.16.6 | ||||
| George Logan Edrom | Ch. Chaise driver | 1 | 1 | £1.5.0 | £0.2.6 | £0.2.6 | |||||||
| George Buchan Esqr. Kelloe | 3 | 3 | £4.10.0 | £0.9.0 | £0.9.0 | ||||||||
| Archibald Swinton Esqr. Kimmergham | 4 | 4 | £6.0.0 | £0.12.0 | £0.12.0 | ||||||||
| Mrs Carr Nesbit | David Chrichton Robert Middlemas Alexander Liddle |
Gardr. [Gardner] Coachman House servt. [servant] |
3 | 3 | £4.10.0 | £0.9.0 | £0.9.0 | ||||||
| 14 | 3 | 1 | 13 | £24.10.0 | £2.9.0 | £2.9.0 | |||||||
| Dunse Parish | |||||||||||||
| Patrick Home Esqr. Wedderburn | 2 | 2 | £2.10.0 | £0.5.0 | £0.5.0 | ||||||||
| Dalhousie Weatherston Esqr. Manderston | Thomas Wells David Mollyar & Benjamin Robert Gutridge William Riddell & William Darry |
Butler footmen Coachman Groom & Gardr. [Gardner] |
6 | 6 | £10.10.0 | £1.1.0 | £1.1.0 | ||||||
| Capt. [Captain] Andrew Smith Berrywells | James McCaul | House Servt. [servant] | 1 | 1 | £1.5.0 | £0.2.6 | £0.2.6 | ||||||
| William Ainslie Cairnbark | John Elder | House servt. [servant] | 1 | 1 | £1.5.0 | £0.2.6 | £0.2.6 | ||||||
| James Auchenleck Esqr. Oxenden | Richard Lamb | Footman | 1 | 1 | £1.5.0 | £0.2.6 | £0.2.6 | ||||||
| Robert Hay Esqr. Dunse Castle | George Steele Peter & John Grays Archibald Wilson, Robert Scot Alexander Spence & John Richardson Thomas Ingram |
But. [Butler] Coach [Coachman] & Postillion footman & Porter Groom & Gamekr. [Gamekeeper] Gardr. [Gardner] |
8 | 8 | £16.0.0 | £1.12.0 | £1.12.0 | ||||||
| Alexander Christie Esqr. Dunse | House servt. [servant] groom | 1 | 1 | £1.5.0 | £0.2.6 | £0.2.6 | |||||||
| 20 | 6 | 6 | 8 | £34.0.0 | £3.8.0 | £3.8.0 | |||||||
| Langton Parish | |||||||||||||
| 6 Sep 1797 | Lady Betty Gavin Langton | Charles McClean Robert Brown John Purves Alexander Wilson |
Footman Stable boy Gardr. [Gardner] Ch. [Chaise] driver |
4 | 4 | £6.0.0 | £0.12.0 | £0.12.0 | |||||
| Polwarth Parish | |||||||||||||
| Represent. [Representatives] Earl Marchmont | William Sheppard | Gardr. [Gardner] | 1 | 1 | £1.5.0 | £0.2.6 | £0.2.6 |
Transcribe other information
P. [Page] 2d. Survey of the MALE SERVANTS TAX in Berwickshire continued.
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).