, 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=32){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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Brought forward | 41 | 3 | 38 | 3 | £55.15.0 | £5.11.6 | £5.11.6 | ||||||
| James Law Surgeon | 1 | 1 | £1.5.0 | £0.2.6 | |||||||||
| Cap. [Captain] Boyd lodging with George Walker Teacher | 1 | 1 | 1 | £2.10.0 | £0.5.0 | ||||||||
| Forrest Dewar Surgeon | 1 | 1 | £1.5.0 | £0.2.6 | |||||||||
| 18 Jul 1797 | Thomas Hay Chamberlain | 1 | 1 | £1.5.0 | £0.2.6 | ||||||||
| John Reid Vintr [Vintner] | 1 | 1 | £1.5.0 | £0.2.6 | |||||||||
| Mr Campbell of Otter lodg. [lodging] wh. [with] Mrs Ferguson Covenant Close | 1 | 1 | 1 | £2.10.0 | £0.5.0 | ||||||||
| 19 Jul 1797 | Miss Robertson Old Assembly Close | 1 | 1 | £1.5.0 | £0.2.6 | ||||||||
| John Stewart Vintr [Vintner] | 1 | 1 | £1.5.0 | £0.2.6 | |||||||||
| The Royal Bank of Scotland | 1 | 1 | £1.5.0 | £0.2.6 | |||||||||
| George Mitchell | 1 | 1 | £1.5.0 | £0.2.6 | |||||||||
| 5 Sep 1797 | George Williamson Messr. [Messenger] | 1 | 1 | £1.5.0 | £0.2.6 | ||||||||
| John Robertson writer Meal Market Stairs | 1 | 1 | £1.5.0 | £0.2.6 | |||||||||
| Lewis Hay Esq Banker | 1 | 1 | £1.5.0 | £0.2.6 | |||||||||
| 6 Sep 1797 | John Robertson Vintr [Vintner] Libbertons Wynd | Waiter | 1 | 1 | £1.5.0 | £0.2.6 | |||||||
| 7th Sep 1797 | The Bank of Scotland | Porters | 3 | 3 | £4.10.0 | £0.9.0 | |||||||
| William Sibbald | 1 | 1 | £1.5.0 | £0.2.6 | |||||||||
| Mrs Balfour Fishers Close | 1 | 1 | £1.5.0 | £0.2.6 | |||||||||
| 8 Sep 1797 | Dr [Doctor] Joshua Mackenzie | 1 | 1 | £1.5.0 | £0.2.6 | ||||||||
| Lady Dalyell | 1 | 1 | £1.5.0 | £0.2.6 | |||||||||
| Profr. [Professor] Dalziell College | 1 | 1 | £1.5.0 | £0.2.6 | |||||||||
| 11 Sep 1797 | Dr [Doctor] Nathaniel Spens | 1 | 1 | £1.5.0 | £0.2.6 | ||||||||
| Andrew Wood Surgeon | 1 | 1 | £1.5.0 | £0.2.6 | |||||||||
| Thomas Smith writer Argyle Square | 1 | 1 | £1.5.0 | £0.2.6 | |||||||||
| Robert Sinclair Esq | 1 | 1 | 1 | £2.10.0 | £0.5.0 | ||||||||
| Alexander Grant writer | 1 | 1 | 1 | £2.10.0 | £0.5.0 | ||||||||
| Revd. Dr. [Reverend Doctor] Hugh Blair | 2 | 2 | £2.10.0 | £0.5.0 | |||||||||
| Lord Dunsinnan | 2 | 2 | 2 | £5.0.0 | £0.10.0 | ||||||||
| James Horne writer | 1 | 1 | 1 | £2.10.0 | £0.5.0 | ||||||||
| Dowr. [Dowager] Lady Saltoun | 1 | 1 | £1.5.0 | £0.2.6 | |||||||||
| James Montgomery Esq | 1 | 1 | 1 | £2.10.0 | £0.5.0 | ||||||||
| Dr. [Doctor] Coventry | 1 | 1 | £1.5.0 | £0.2.6 | |||||||||
| John Russell writer | 1 | 1 | £1.5.0 | £0.2.6 | |||||||||
| Mrs Crawford Society | 1 | 1 | £1.5.0 | £0.2.6 | |||||||||
| James Russell Surgeon | 2 | 2 | 2 | £5.0.0 | £0.10.0 | ||||||||
| John Pringle Esq | 1 | 1 | 1 | £1.5.0 | £0.2.6 | ||||||||
| Carried forward | 81 | 14 | 75 | 6 | £120.5.0 | £12.0.6 | £12.0.6 |
Transcribe other information
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[Page] 32
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).