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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Kingarth | |||||||||||||
| 23 Oct 1797 | William McLeod Bannatyne Esq. | 2 | 2 | 2 | £5.0.0 | £0.10.0 | £0.10.0 | ||||||
| 23 October 1797 | Earl of Bute | 1 | £3.0.0 | £0.6.0 | £0.6.0 | ||||||||
| 2 | 3 | £8.0.0 | £0.16.0 | £0.16.0 |
Transcribe other information
Survey of the rates and Duties on Male servants within the Country Parishes of Buteshire from 5th April 1797
to 5th April 1798 By William Ewart
Proof
2 Batchelors servt. [Servants] @ 50/- [£2.10.0] ea is £5.0.0
1 Batchelor Servant @ 60/- [£3.0.0] is £3.0.0
[Sub total] £8.0.0
10pr.Ct [Per cent] for 31st George 3d £0.16.0
10pr.Ct [Per cent] for 36th George 3d £0.16.0
Total by Proof £9.12.0.
I William Ewart Assistant Surveyor by Appointment
of the Barons of His Majestys Court of Exchequer to Robert
Wilson Surveyor of the land of Ayr and Bute do hereby
Certify that upon careful Examination of the foregoing
Rates and Duties I find they Amount by Proof to Nine pounds
twelve shillings Sterling And I caused deliver conform to his
Receipt to Alexander May Esquire Collector of said duties
and an exact Duplicate of the foregoing Account Which contained
my oath that Requisitions were delivered or left And that
the rates and Duties Charged in said Account were just and
true to the best of my Skill and knowledge And to my belief
no person who ought to have been Charged was omitted. William Ewart
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).