, 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=7){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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Kincardine Parish | |||||||||||||
| 16 Oct 1797 | John Gordon of Craigmile | House Servt. [Servant] | 1 | 1 | £1.5.0 | £0.2.6 | £0.2.6 | ||||||
| 1 | 1 | £1.5.0 | £0.2.6 | £0.2.6 | |||||||||
| Drumoak Parish | |||||||||||||
| 15 Nov 1797 | Alexander Irvine of Drum | William Cunie James Wright Charles Reid |
House Servt. [Servant] Gardner Gamekeeper |
3 | 3 | £4.10.0 | £0.9.0 | £0.9.0 | |||||
| Old Machar Parish | |||||||||||||
| 20 Jul 1797 | Major Mercer | House Servt. [Servant] | 1 | 1 | £1.5.0 | £0.2.6 | £0.2.6 | ||||||
| Professor MacLeod | House Servt. [Servant] | 1 | 1 | £1.5.0 | £0.2.6 | £0.2.6 | |||||||
| Mr. John Smith | House Servt. [servant] | 1 | 1 | £1.5.0 | £0.2.6 | £0.2.6 | |||||||
| James Forbes of Seaton | James Gordon | House Servt. [Servant] | 1 | 1 | £1.5.0 | £0.2.6 | £0.2.6 | ||||||
| Alexander Fraser of Fraserfield | James Bell | House Servt. [Servant] | 1 | 1 | £1.5.0 | £0.2.6 | £0.2.6 | ||||||
| John Paton of Grandhome | Alexander Duncan | Chaise Driver Gamekeeper |
2 | 2 | £2.10.0 | £0.5.0 | £0.5.0 | ||||||
| Sir William Johnston | Gardner | 1 | 1 | £1.5.0 | £0.2.6 | £0.2.6 | |||||||
| Dr. [Doctor] Skene Fountainhall | Charles Brebna John Wilson |
Gardner House Servt. [Servant] |
2 | 2 | £2.10.0 | £0.5.0 | £0.5.0 | ||||||
| Mr. More of Scotstown | James Jaffray | Gamekeeper & House Servt. [Servant] | 1 | 1 | 1 | £2.10.0 | £0.5.0 | £0.5.0 | |||||
| 11 | 1 | 11 | £15.0.0 | £1.10.0 | £1.10.0 | ||||||||
| Parishes Collected | |||||||||||||
| Fovoran | 1 | 1 | £1.5.0 | £0.2.6 | £0.2.6 | ||||||||
| Loggie | 2 | 2 | £2.10.0 | £0.5.0 | £0.5.0 | ||||||||
| Ellon | 5 | 2 | 3 | £7.0.0 | £0.14.0 | £0.14.0 | |||||||
| Peterhead | 4 | 4 | £5.0.0 | £0.10.0 | £0.10.0 | ||||||||
| Crimond | 3 | 3 | £4.10.0 | £0.9.0 | £0.9.0 | ||||||||
| Loanmay | 6 | 1 | 3 | 3 | £9.10.0 | £0.19.0 | £0.19.0 | ||||||
| Rathan | 4 | 4 | £5.0.0 | £0.10.0 | £0.10.0 | ||||||||
| Fraerburgh | 3 | 3 | £3.15.0 | £0.7.6 | £0.7.6 | ||||||||
| Aberdour | 2 | 2 | £2.10.0 | £0.5.0 | £0.5.0 | ||||||||
| Strichen | 3 | 3 | £4.10.0 | £0.9.0 | £0.9.0 | ||||||||
| Old Deer | 4 | 2 | 4 | £7.10.0 | £0.15.0 | £0.15.0 | |||||||
| New Deer | 2 | 2 | £2.10.0 | £0.5.0 | £0.5.0 | ||||||||
| Monquhiter | 3 | 3 | 3 | £8.5.0 | £0.16.6 | £0.16.6 | |||||||
| King Edward | 7 | 1 | 4 | 3 | £10.15.0 | £1.1.6 | £1.1.6 | ||||||
| Turriff | 7 | 3 | 4 | £9.15.0 | £0.19.6 | £0.19.6 | |||||||
| Auchterless | 2 | 1 | 2 | £3.15.0 | £0.7.6 | £0.7.6 | |||||||
| Fyvie | 1 | 1 | 1 | £2.10.0 | £0.5.0 | £0.5.0 | |||||||
| Methlick | 8 | 8 | £16.0.0 | £1.12.0 | £1.12.0 | ||||||||
| 67 | 9 | 37 | 22 | 8 | £106.10.0 | £10.13.0 | £10.13.0 | ||||||
| 3 | 3 | £4.10.0 | £0.9.0 | £0.9.0 |
Transcribe other information
[Page] 7
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).