, 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=61){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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 1797 | Hollywood | ||||||||||||
| 3 Jul 1797 | Rev. Dr. [Reverend Doctor] Johnstone Minr. [Minister] | Coachman | 1 | 1 | 1 | £2.10.0 | £0.5.0 | £0.5.0 | |||||
| 4 Jul 1797 | George Johnstone Esq. Cowhill | gardener postilion |
2 | 2 | £2.10.0 | £0.5.0 | £0.5.0 | ||||||
| 3 | 1 | 3 | £5.0.0 | £0.10.0 | £0.10.0 | ||||||||
| Dunscore | |||||||||||||
| Alexander Moffat of Stroquhan | James Moffat | gamekeeper | 1 | 1 | 1 | £2.10.0 | £0.5.0 | £0.5.0 | |||||
| Mr Johnstone of Carse | [---] M Babington |
gardner Gamekeeper |
2 | 2 | 2 | £5.0.0 | £0.10.0 | £0.10.0 | |||||
| Mr Morrine of Elliesland | J. Laurie | Gamekeeper | 1 | 1 | £1.5.0 | £0.2.6 | £0.2.6 | ||||||
| 4 | 3 | 4 | £8.15.0 | £0.17.6 | £0.17.6 | ||||||||
| Keir | |||||||||||||
| 8 Jul 1797 | William Copland Esq of Collieston | Charles Weir | coachman gardener house Servt. [servant] |
3 | 3 | £4.10.0 | £0.9.0 | £0.9.0 | |||||
| 11 Jul 1797 | Capt. [Captain ] Hoggan Waterside | George Lohmer | house Servt. [Servant] | 1 | 1 | £1.5.0 | £0.2.6 | £0.2.6 | |||||
| 4 | 1 | 3 | £5.15.0 | £0.11.6 | £0.11.6 | ||||||||
| Glencairn | |||||||||||||
| 14 Jul 1797 | Edward Moffat of Shillingland at Hill | Alexander Kinder | Gamekeeper | 1 | 1 | £1.5.0 | £0.2.6 | £0.2.6 | |||||
| Penpont | |||||||||||||
| 17 Jul 1797 | Capt. [Captain] Lascelles Eccles | Archibald Gracie | House Serv. [Servant] | 1 | 1 | £1.5.0 | £0.2.6 | £0.2.6 | |||||
| Country part of Sanquhar | |||||||||||||
| 20 Jul 1797 | Henry Veitch Esq. Elliock | James Liston | Footman | 1 | 1 | £1.5.0 | £0.2.6 | £0.2.6 |
Transcribe other information
Survey of the MALE SERVANTS TAX, in the County of Dumfries from
5 April 1797 to 5 April 1798 by William Laidlaw Surveyor
[Page] 61
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).