, 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=43){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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 1798 | |||||||||||||
| 31 Mar 1798 | John Fordyce Esqr. of Ayton for 6 servants in place of 4 charged by his amended return making a difference of | £4.10.0 | £0.9.0 | £0.9.0 | |||||||||
| The Earl of Lauderdale for a seventh servant at Lauderdale charged by his amended return making a difference of | £1.15.0 | £0.3.6 | £0.3.6 | ||||||||||
| The Earl of Lauderdale for a seventh servant from 5 April 1796 to 5 April 1797. making a difference of | £1.15.0 | £0.3.6 | |||||||||||
| The Earl of Lauderdale for a seventh servant from 5 April 1795 to 5 April 1796. | £1.15.0 | ||||||||||||
| £9.15.0 | £0.16.0 | £0.12.6 | |||||||||||
| Sum of these duties is | £9.15.0 | ||||||||||||
| Sum of the 10 pCent [per Cent] p [per] 31st George 3d is | £0.16.0 | ||||||||||||
| Sum of the 10 pCent [per Cent] p [per] 36th George 3d is | £0.12.6 | ||||||||||||
| The Total Sum is | £11.3.6 | ||||||||||||
| Earl of Lauderdale 10 per Cent 36 George 3d omitted to 5 April 1797 | £0.3.6 | ||||||||||||
| Earl of Lauderdale 10 per Cent per 31 George 3d & 10 per Cent for 1/2 year p [per] 36 George 3d to 5 April 1796 | £0.5.3 | ||||||||||||
| £11.12.3 | |||||||||||||
| Brought down | £11.12.3 | ||||||||||||
| Addl [Additional] Duty & 20 p [per] Cent p [per] Supplement | £3.12.0 | ||||||||||||
| £15.4.3 |
Transcribe other information
Additional Survey of the MALE SERVANTS TAX in Berwickshire from the 5 April 1797
to 5th April 1798 by William Johnstone Surveyor
I William Johnstone Surveyor Aforesaid do hereby Certify That upon carefull examination of the foregoing duties I find
That they amount to the Sum of Eleven Pounds three shill. [shillings] and Six pence Ster. [Sterling] And That on the 1st day of April 1798 I
delivered to David Renton Collector of these Duties an exact duplicate of this Accompt duely examined & Compared And
that the foregoing Inhabitants were charged in comformety to their amended returns Or to the Information received from the
Tax Office at Edinburgh That they were liable in said duties.
William Johnstone Survr. [Surveyor]
[Page] 43
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).