, Male servant tax - Volume 26 - Burghs (see 'More info' for burgh details), E326/5/26&destination=/virtual-volumes/volume-images/volume_data-E326-5-26/REX01666?image_number=19){kind=link}
Volume contents
- 1 - 1797-98 , Aberdeen burgh
- 3 - 1797-98 , Annan burgh
- 6 - 1797-98 , Arbroath burgh
- 7 - 1797-98 , Ayr burgh
- 9 - 1797-98 , Banff burgh
- 11 - 1797-98 , Brechin burgh
- 13 - 1797-98 , Cullen burgh
- 15 - 1797-98 , Cupar burgh
- 17 - 1797-98 , Dumbarton burgh
- 19 - 1797-98 , Dumfries burgh
- 21 - 1797-98 , Dunbar burgh
- 25 - 1797-98 , Dundee burgh
- 27 - 1797-98 , Dunfermline burgh
- 29 - 1797-98 , Dysart burgh
- 31 - 1797-98 , Edinburgh burgh
- 45 - 1797-98 , Elgin burgh
- 47 - 1797-98 , Forfar burgh
- 49 - 1797-98 , Forres burgh
- 53 - 1797-98 , Glasgow burgh
- 63 - 1797-98 , Inverarary burgh
- 67 - 1797-98 , Irvine burgh
- 69 - 1797-98 , Jedburgh burgh
- 71 - 1797-98 , Kinghorn burgh
- 73 - 1797-98 , Kirkcaldy burgh
- 75 - 1797-98 , Kirkcudbright burgh
- 77 - 1797-98 , Kirkwall burgh
- 79 - 1797-98 , Montrose burgh
- 83 - 1797-98 , North Berwick burgh
- 87 - 1797-98 , Perth burgh
- 91 - 1797-98 , Queensferry burgh
- 93 - 1797-98 , St. Andrews burgh
- 95 - 1797-98 , Stirling burgh
- 99 - 1797-98 , Stranraer burgh
- 101 - 1797-98 , Tain burgh
- 103 - 1797-98 , Wigtown burgh
| 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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 11 Dec 1797 | Mr Grierson of Mountannan | James Gordon | house serv. [servant] | 1 | 1 | 1 | £2.10.0 | £0.5.0 | £0.5.0 | ||||
| John Graham Esq. | house servt. [servant] | 1 | 1 | £1.5.0 | £0.2.6 | £0.2.6 | |||||||
| Mrs Ronaldson | House serv [servant] | 1 | 1 | £1.5.0 | £0.2.6 | £0.2.6 | |||||||
| Coll [Colonel] De Peyster | House serv. [servant] Coachman |
2 | 2 | £2.10.0 | £0.5.0 | £0.5.0 | |||||||
| 12 Dec 1797 | Edward Maxwell Esq. | House serv [servant] | 1 | 1 | 1 | £2.10.0 | £0.5.0 | £0.5.0 | |||||
| Captain Hamilton | Coachman & House serv[servant] |
1 | 1 | £1.5.0 | £0.2.6 | £0.2.6 | |||||||
| Mrs Gordon Jamaica | House serv [servant] | 1 | 1 | £1.5.0 | £0.2.6 | £0.2.6 | |||||||
| Dr. [Doctor] Milligan Johnstone | House serv [servant] | 1 | 1 | £1.5.0 | £0.2.6 | £0.2.6 | |||||||
| 13 Dec 1797 | Henry Clint | Waiter Waiter |
2 | 2 | £2.10.0 | £0.5.0 | £0.5.0 | ||||||
| 14 Dec 1797 | Lady Carnwath | House serv [servant] | 1 | 1 | £1.5.0 | £0.2.6 | £0.2.6 | ||||||
| Dr. [Doctor] Maxwell | House serv[ servant] | 1 | 1 | 1 | £2.10.0 | £0.5.0 | £0.5.0 | ||||||
| Mrs Lowthian | House serv. [servant] & Coachman |
1 | 1 | £1.5.0 | £0.2.6 | £0.2.6 | |||||||
| Hugh McCornock Jun [Junior] for Caledonian Hunt | Huntsman | 1 | 1 | £1.5.0 | £0.2.6 | £0.2.6 | |||||||
| Mrs McVitie | Waiter Waiter |
2 | 2 | £2.10.0 | £0.5.0 | £0.5.0 | |||||||
| Mrs Maxwell Kirkcon [Kirkconnel] | Coachman & House serv [servant] |
1 | 1 | £1.5.0 | £0.2.6 | £0.2.6 | |||||||
| 18 | 3 | 18 | £26.5.0 | £2.12.6 | £2.12.6 |
Transcribe other information
Survey of the MALE SERVANTS TAX, in the Burgh of Dumfries, from
April 1797, to 5th. April 1798, by William Laidlaw Surveyor
Proof
18 Servants at £1.5.0 each £22.10.0
3 of Servants Bachelor Servants at £1.5.0 addl [additional] each £3.13.0
£26.5.0
10 p [per] Cent £2.12.6
& Addl [Additional] 10 per Cent £2.12.6
Total £31.10.0
I William Laidlaw Surveyor aforesaid, hereby Certify That upon Careful Examination I find the
foregoing Duties amount to the Sum of Thirty one pounds and ten shillings Stg [Sterling] & that I delivered to
the Collector of said Duties an exact duplicate hereof, which Contained an Oath that the persons
before named were duly served with Requisitions & are Charged agreeably to their Returns, or
according to my knowledge and belief that they were liable in said Duties
William Laidlaw
[Page] 19
Scottish Exchequer (Tax Records), Male servant tax - Volume 26 - Burghs (see 'More info' for burgh details), E326/5/26
Volume 26 contains male servant tax rolls, 1797-1798, for each of the following burghs: Aberdeen, Arbroath, Annan, Ayr, Banff, Brechin, Cullen, Cupar, Dumbarton, Dumfries, Dunbar, Dundee, Dunfermline, Dyasrt, Edinburgh, Elgin, Forres, Glasgow, Inveraray, Irvine, Jedburgh, Kinghorn, Kirkcudbright, Kirkcaldy, Kirkwall, Montrose, North Berwick, Perth, Queensferry, St. Andrews, Stirling, Stranraer, Tain and Wigtown.
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).