, 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=82){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 | Ferry | ||||||||||||
| 28 Sep 1797 | Mr Dalglish Pickering | William Milwood Thomas Mitchell James Baird |
Coachman Ho. [House] Servant Gairdner |
3 | 3 | £4.10.0 | £0.9.0 | £0.9.0 | |||||
| Forgan | |||||||||||||
| 2 Oct 1797 | Mr Berry Tayfeild | William Marshall | Ho [House] Servant | 1 | 1 | £1.5.0 | £0.2.6 | £0.2.6 | |||||
| Mr Stewart So [South] Fort | William Archibald Peter Wood Robert Burns |
Ho. [House] Servant Ho. [House] Servant Gairdner |
3 | 3 | £4.10.0 | £0.9.0 | £0.9.0 | ||||||
| Miss Gillespie Kirktoun | John Orchard | Gardner | 1 | 1 | £1.5.0 | £0.2.6 | £0.2.6 | ||||||
| William Gordon Woodhaven | Postillion | 1 | 1 | £1.5.0 | £0.2.6 | £0.2.6 | |||||||
| 6 | 3 | 3 | £8.5.0 | £0.16.6 | £0.16.6 | ||||||||
| Kimback | |||||||||||||
| 19 Oct 1797 | Mr Bayne Durie | William Coventry David Storrar |
Ho. [House] Servant Ho. [House] Servant |
2 | 2 | £2.10.0 | £0.5.0 | £0.5.0 | |||||
| William Bethune Esq. | 3 | 3 | £4.10.0 | £0.9.0 | £0.9.0 | ||||||||
| 5 | 2 | 3 | £7.0.0 | £0.14.0 | £0.14.0 | ||||||||
| Kennoway | |||||||||||||
| 27 Oct 1797 | Mr Stark Kingdale | Alexander McDonald James Sharp George McDonald |
Butler Chair Driver Gairdner |
3 | 3 | £4.10.0 | £0.9.0 | £0.9.0 | |||||
| Capt [Captain] Lundie | William Galloway Robert Shadyross |
Gairdner Ho.[House] Servant |
2 | 2 | £2.10.0 | £0.5.0 | £0.5.0 | ||||||
| 5 | 2 | 3 | £7.0.0 | £0.14.0 | £0.14.0 | ||||||||
| Kilconquhar | |||||||||||||
| 9 Oct 1797 | David Walker Falfield | William Fleeming | Gairdner | 1 | 1 | £1.5.0 | £0.2.6 | £0.2.6 | |||||
| Honble [Honourable] Robert Lindsay | Adam Robertson Andrew Jamieson Thomas Davidson |
Butler Ho.[House] Servant Co man [Coachman] Gairdner |
4 | 4 | £6.0.0 | £0.12.0 | £0.12.0 | ||||||
| Major Lumsden | William Potter Thomas Smith John Wilkie |
Ho [House] Servant Groom Gairdner |
3 | 3 | 3 | £8.5.0 | £0.16.6 | £0.16.6 | |||||
| Henry Bethune Esq. | Ho.[House] Servant | 1 | 1 | £1.5.0 | £0.2.6 | £0.2.6 | |||||||
| 9 | 3 | 2 | 7 | £16.15.0 | £1.13.6 | £1.13.6 | |||||||
| Kilmany | |||||||||||||
| 6 Oct 1797 | Mr Gillespie Mountwhy [Mountwhanny] | Ho.[House] Servants | 2 | 2 | £2.10.0 | £0.5.0 | £0.5.0 | ||||||
| Major Scott Lochmalony | Robert Craig Robert Brown William Watson |
Ho. [House] Servant Gairdner Postillion |
3 | 3 | £4.10.0 | £0.9.0 | £0.9.0 | ||||||
| 5 | 2 | 3 | £7.0.0 | £0.14.0 | £0.14.0 |
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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).