, 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=83){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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 15 Sept | Kilrenny | ||||||||||||
| James Lumsden Esq Invergellie | George Donald James Wishart George Henderson |
Groom Ho [House] Servant Gairdener |
3 | 3 | £4.10.0 | £0.9.0 | £0.9.0 | ||||||
| Mr Johnston Rennyhill | David Mackie | Ho [House] Servant | 1 | 1 | 1 | £2.10.0 | £0.5.0 | £0.5.0 | |||||
| 4 | 1 | 1 | 3 | £7.0.0 | £0.14.0 | £0.14.0 | |||||||
| Kingsbarns | |||||||||||||
| 2 Sep 1797 | Lord Erskine Esqr. Cambo | Alexander Cumming Andrew Anderson Donald McDonald Thomas Swanston |
Butler Footman Co: [Coach] man Gairdner |
4 | 4 | £6.0.0 | £0.12.0 | £0.12.0 | |||||
| Largo | |||||||||||||
| 25 Oct 1797 | Mr Durham Largo | Thomas Keay George Stein James MacCree James Millar |
Buttler Gairdner Footman Coachman |
4 | 4 | £6.0.0 | £0.12.0 | £0.12.0 | |||||
| Mr Brigs Strathairly | 2 | 2 | £2.10.0 | £0.5.0 | £0.5.0 | ||||||||
| 6 | 2 | 4 | £8.10.0 | £0.17.0 | £0.17.0 | ||||||||
| Leuchars | |||||||||||||
| 27 Sep 1797 | Robert B. Henderson Esqr Earls Hall | 1 | 1 | £1.5.0 | £0.2.6 | £0.2.6 | |||||||
| John Anstruther Airdie | 2 | 2 | 2 | £5.0.0 | £0.10.0 | £0.10.0 | |||||||
| 3 | 2 | 3 | £6.5.0 | £0.12.6 | £0.12.6 | ||||||||
| Monymail | |||||||||||||
| 17 Oct 1797 | Earl Leven | W Innes John Anderson Jonah Brown Henry Beveridge Andrew Oswald John Lauren |
Butler Footman Postellion Groom Porter Cook |
6 | 6 | £10.10.00 | £1.1.0 | £1.1.0 | |||||
| Miss Balfour Fernie | David Peddie Andrew Bell |
Gairdner Postellion |
2 | £2.10.0 | £0.5.0 | £0.5.0 | |||||||
| Mrs Paterson Connoquhie | 2 | 2 | £2.10.0 | £0.5.0 | £0.5.0 | ||||||||
| 10 | 4 | 6 | £15.10.0 | £1.11.0 | £1.11.0 | ||||||||
| Newburn | |||||||||||||
| 11 Oct 1797 | Mr Lindsay Coats | John McLeod James Foster |
Ho [House] Servant Postillion |
2 | 2 | £2.10.0 | £0.5.0 | £0.5.0 | |||||
| Capt [Captain] Christie Balchristie | 2 | 2 | £2.10.0 | £0.5.0 | £0.5.0 | ||||||||
| 4 | 4 | £5.0.0 | £0.10.0 | £0.10.0 | |||||||||
| Scoonie | |||||||||||||
| Mr Christie Durie | Robert Shaw David Smith James Moffat Andrew Wallace Thomas Turnbull |
Butler Coachman Footman Gardner Gamekeeper |
5 | 5 | £8.15.0 | £0.17.6 | £0.17.6 |
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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).