, 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=62){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 | Durrisdeer | ||||||||||||
| 22 Jul 1797 | Duke of Queensberry | John Melross John McChain |
gardener gardener |
2 | 2 | 2 | £8.10.0 | £0.17.0 | £0.17.0 | ||||
| Closeburn | |||||||||||||
| 26 Jul 1797 | Sir James Kirkpatrick Bt [Baronet] | Gardener | 1 | 1 | £1.5.0 | £0.2.6 | £0.2.6 | ||||||
| 28 Jul 1797 | C.G.S. Menteath Esq. | Robert Anderson Alexander Urquhart James Rogerson Daniel McKenzie Joseph Nelson |
Butler Groom Coachman Gardener Gamekeeper |
5 | 5 | £8.15.0 | £0.17.6 | £0.17.6 | |||||
| Mr Kennedy Closebury manse | Footman | 1 | 1 | 1 | £2.10.0 | £0.5.0 | £0.5.0 | ||||||
| Mr Mundell Wallace hall | gardener | 1 | 1 | 1 | £2.10.0 | £0.5.0 | £0.5.0 | ||||||
| 8 | 2 | 3 | 5 | £15.0.0 | £1.10.0 | £1.10.0 | |||||||
| Kirkmahoe | |||||||||||||
| 29 Jul 1797 | John Maxwell Esq Isle | House Servt [Servant] | 1 | 1 | 1 | £2.10.0 | £0.5.0 | £0.5.0 | |||||
| Patrick Miller Esquire | David Robb James Hay Peter Hume |
House Servt [Servant] Coachman Gardener |
3 | 3 | £4.10.0 | £0.9.0 | £0.9.0 | ||||||
| 31 Jul 1797 | John McMurdo Esq | John Black | house Servt [Servant] | 1 | 1 | £1.5.0 | £0.2.6 | £0.2.6 | |||||
| 1 Aug 1797 | William Bushby Esquire | John Proudfoot William Sexton James [---] John Fairries |
Butler Coachman Footman Gamekeeper |
4 | 4 | £6.0.0 | £0.12.0 | £0.12.0 | |||||
| Mrs. Johnstone Carnsalloch | Alexander Marr John Bell Robert Crosbie |
Gardener Groom house Servt [Servant] |
3 | 3 | £4.10.0 | £0.9.0 | £0.9.0 | ||||||
| 12 | 1 | 2 | 10 | £18.15.0 | £1.17.6 | £1.17.6 |
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[Page] 62
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).