, 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=56){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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Bonhill | |||||||||||||
| 16 Oct 1797 | Alexander Smollet Esqr | James Somervel William Notman |
Driver footman |
2 | 2 | £2.10.0 | £0.5.0 | £0.5.0 | |||||
| Mrs Guill | James McLean Malcolm McLean |
house Servant Gardener |
2 | 2 | £2.10.0 | £0.5.0 | £0.5.0 | ||||||
| Miss Alston | Not named | Driver | 1 | 1 | £1.5.0 | £0.2.6 | £0.2.6 | ||||||
| John Todd | Gardener | 1 | 1 | £1.5.0 | £0.2.6 | £0.2.6 | |||||||
| David Arthur | Gardener | 1 | 1 | £1.5.0 | £0.2.6 | £0.2.6 | |||||||
| John Alston | John Gilles John Green Shields |
house Servant Gardener |
2 | 2 | £2.10 | £0.5.0 | £0.5.0 | ||||||
| 9 | 9 | £11.5.0 | £1.2.6 | £1.2.6 | |||||||||
| Cardross | |||||||||||||
| 2 Oct 1797 | John Sterling | Not named | 2 | 2 | £2.10.0 | £0.5.0 | £0.5.0 | ||||||
| Claud Neilson Esqr | Dainel McLean Robert Dainel Ross |
House Servant Driver Gardener |
3 | 3 | £4.10.0 | £0.9.0 | £0.9.0 | ||||||
| James Denneston Esqr | Robert Brook Thomas John Williamson |
house Servant Driver Gardener |
3 | 3 | £4.10.0 | £0.9.0 | £0.9.0 | ||||||
| John Lennox Esqr | Andrew Monroe Charles Brown |
Gardener house Servant |
2 | 2 | 2 | £5.0.0 | £0.10.0 | £0.10.0 | |||||
| 10 | 2 | 4 | 6 | £16.10 | £1.13.0 | £1.13.0 | |||||||
| 4 Oct 1797 | Row | ||||||||||||
| Andrew Buchanan E. | William Thomson Robert Bankier Donald Brock |
Gardener house Servant Driver |
3 | 3 | £4.10 | £0.9.0 | £0.9.0 | ||||||
| 9 Oct 1797 | Arrochar | ||||||||||||
| Alexander Davidson Vint. [Vintner] | Waiter | 1 | 1 | £1.5.0 | £0.2.6 | £0.2.6 |
Transcribe other information
[Page] 56
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).