, 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=4){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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Forgue Parish | |||||||||||||
| 5 Sep 1797 | Alexander Morrison of Bognie | James Adam | Gardner Chaise driver Gamekeeper |
3 | 3 | £4.10.0 | £0.9.0 | £0.9.0 | |||||
| 3 | 3 | £4.10.0 | £0.9.0 | £0.9.0 | |||||||||
| Drumblade Parish | |||||||||||||
| 5 Sep 1797 | Miss Bisset of Lessendrum | Postilion | 1 | 1 | £1.5.0 | £0.2.6 | £0.2.6 | ||||||
| 1 | 1 | £1.5.0 | £0.2.6 | £0.2.6 | |||||||||
| Auchindore Parish | |||||||||||||
| 27 Oct 1797 | John Gordon of Craig | 1 | 1 | £1.5.0 | £0.2.6 | £0.2.6 | |||||||
| 1 | 1 | £1.5.0 | £0.2.6 | £0.2.6 | |||||||||
| Kildrummie Parish | |||||||||||||
| 27 Oct 1797 | Mr. John Niven Auchindore | James Thomson | Footboy | 1 | 1 | £1.5.0 | £0.2.6 | £0.2.6 | |||||
| 1 | 1 | £1.5.0 | £0.2.6 | £0.2.6 | |||||||||
| Kennethmont Parish | |||||||||||||
| 8 Sep 1797 | General Hay of Leith Hall | William Cruickshank | Footman Postilion Gardner Gamekeeper |
4 | 4 | £6.0.0 | £0.12.0 | £0.12.0 | |||||
| 4 | 4 | £6.0.0 | £0.12.0 | £0.12.0 | |||||||||
| Clatt Parish | |||||||||||||
| 9 Sep 1797 | Mrs. Gordon of Knockespoke | House Sert. [Servant] Gardner |
2 | 2 | £2.10.0 | £0.5.0 | £0.5.0 | ||||||
| 2 | 2 | £2.10.0 | £0.5.0 | £0.5.0 | |||||||||
| Keithhall Parish | |||||||||||||
| 2 Sep 1797 | Lord Kintore | 6 | 6 | £10.10.0 | £1.1.0 | £1.1.0 | |||||||
| Mrs. Forbes of Balbithan | House Sert. [Servant] | 1 | 1 | £1.5.0 | £0.2.6 | £0.2.6 | |||||||
| 7 | 1 | 6 | £11.15.0 | £1.3.6 | £1.3.6 | ||||||||
| Chapell of Garrioch Parish | |||||||||||||
| 13 Sep 1797 | Capt. [Captain] Horn of Loggie | Butler Postilion Groom Gardner |
4 | 4 | £6.0.0 | £0.12.0 | £0.12.0 | ||||||
| Miss Lumsden of Pitcaple | Postilion | 1 | 1 | £1.5.0 | £0.2.6 | £0.2.6 | |||||||
| Collonell Knight of Pittodrie | John Brown John Sutherland George Hardy |
Butler Footman Gardner |
3 | 3 | £4.10.0 | £0.9.0 | £0.9.0 | ||||||
| Mr. Leslie of Fettermuir | House Sert. [Servant] & Gardner |
2 | 2 | £2.10.0 | £0.5.0 | £0.5.0 | |||||||
| 10 | 3 | 7 | £14.5.0 | £1.8.6 | £1.8.6 |
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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).