, 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=53){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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 22 Jul 1797 | Town of Cromarty | ||||||||||||
| Colonel McKenzie | Robert Ferguson | Postilion | 1 | 1 | 1 | £1.5.0 | £0.2.6 | £0.2.6 | |||||
| 24 Jul 1797 | Cullicuden Parish | ||||||||||||
| David Urquhart of B:langwall [Braelangwell] | Robert Robinson Alexander McIntosh |
House Serv [Servant] Postilion |
2 | 2 | 2 | £2.10.0 | £0.5.0 | £0.5.0 | |||||
| G G Munro of Pointsfield | Alexander McDonald Robert Munro |
House Servant Postilion |
2 | 2 | 2 | £2.10.0 | £0.5.0 | £0.5.0 | |||||
| 4 | 4 | 4 | £5.0.0 | £0.10.0 | £0.10.0 | ||||||||
| Parishes Collected | |||||||||||||
| Town of Cromarty | 1 | 1 | 1 | £1.5.0 | £0.2.6 | £0.2.6 | |||||||
| Cullicuden Parish | 4 | 4 | 4 | £5.0.0 | £0.10.0 | £0.10.0 | |||||||
| 5 | 5 | 5 | £6.5.0 | £0.12.6 | £0.12.6 |
Transcribe other information
Survey of the Rates and Duties on Male servants in the County of Cromarty
for One Year till the 5 April 1797 By W Murray Surveyor
Proof
5 Male Servants @ 25/ [£1.5.0] £6.5.0
10% for 31 George III £0.12.6
10% for 36 George III £0.12.6
£7.10.0
I William Murray Surveyor Do Certify That upon carefull examination of the foregoing Rates
& Duties. I find the same amounts to Seven Pounds ten shillings Sterling & I do further Certify
That the above Amount Contains The Number of Servants, that were kept by the above Masters
to the best of My Knowledge or information. W Murray Surveyor
Walter Ross Collector
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).