, 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=36){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 | Earlston Parish | ||||||||||||
| 14 Sep 1797 | James Home Esq Carrolside | 2 | 2 | £2.10.0 | £0.5.0 | £0.5.0 | |||||||
| Capt. [Captain] Norris Fans | 1 | 1 | £1.5.0 | £0.2.6 | £0.2.6 | ||||||||
| John Todd Esq. Kirkland B. [Bachelor] | 1 | 1 | 1 | £2.10.0 | £0.5.0 | £0.5.0 | |||||||
| George Bailie Esq. Mellerstain for his fathers Establishment | Peter Mclellan George Foster Duncan Sinclair James Bathgate & R. Purves John Redford & James Brown George Davidson |
But. [Butler] Porter Gard. [Gardener] Cochman & Postillion Groom & Footman baker |
8 | 8 | £16.0.0 | £1.12.0 | £1.12.0 | ||||||
| George Bailie Esq. Mellerstain B. [Bachelor] | William Turnbull | Groom | 1 | 1 | 1 | £2.10.0 | £0.5.0 | £0.5.0 | |||||
| 13 | 2 | 5 | 8 | £24.15.0 | £2.9.6 | £2.9.6 | |||||||
| Martin Parish | |||||||||||||
| 15 Sep 1797 | Hugh Scott Esq. Martin | 6 | 6 | £10.10.0 | £1.1.0 | £1.1.0 | |||||||
| Earl of Buchan Dryburgh | Ebenezer Fleckney George Lion Andrew Coultor |
Houseservt [House servant] Butr. [Butler] Groom |
3 | 3 | £4.10 | £0.9.0 | £0.9.0 | ||||||
| James Haig Esq. Bimmerside | Walter Turnbull James Pace |
Houseservt [House servant] Gard. [Gardener] |
2 | 2 | £2.10.0 | £0.5.0 | £0.5.0 | ||||||
| Charles Riddell Dryburgh B. [Bachelor] | 2 | 2 | 2 | £5.0.0 | £0.10.0 | £0.10.0 | |||||||
| 13 | 2 | 4 | 3 | 6 | £22.10.0 | £2.5.0 | £2.5.0 | ||||||
| Nenthorn Parish | |||||||||||||
| Capt. [Captain] Roy Nenthorn | James Brough Alexander McNicol Alexander Mitchel |
Gardr. [Gardener] footman footman |
3 | 3 | £4.10.0 | £0.9.0 | £0.9.0 | ||||||
| Sir Alexander Don Newton Don | 5 | 5 | £8.15 | £0.17.6 | £0.17.6 | ||||||||
| 8 | 3 | 5 | £13.5.0 | £1.6.6 | £1.6.6 | ||||||||
Transcribe other information
P.4th. Survey of the MALE SERVANTS TAX. in Berwickshire Continued
[Page] 36
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).