, 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=42){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 | 118 | 23 | 112 | 6 | £177.15.0 | £17.15.6 | £17.15.6 | ||||||
| Archibald Murray Esq | 1 | 1 | 1 | £2.10.0 | £0.5.0 | ||||||||
| William Molle writer | 1 | 1 | £1.5.0 | £0.2.6 | |||||||||
| Miss Maxwell | 1 | 1 | £1.5.0 | £0.2.6 | |||||||||
| Kenneth Mckenzie writer | 1 | 1 | £1.5.0 | £0.2.6 | |||||||||
| James Thomson writer | 1 | 1 | 1 | £2.10.0 | £0.5.0 | ||||||||
| Cap. [Captain] Brown | 2 | 2 | £2.10.0 | £0.5.0 | |||||||||
| Robert Davidson Advt [Advocate] | 1 | 1 | £1.5.0 | £0.2.6 | |||||||||
| Thomas Cranstoun writer | 2 | 2 | 2 | £5.0.0 | £0.10.0 | ||||||||
| James Davidson | 1 | 1 | £1.5.0 | £0.2.6 | |||||||||
| Thomas Johnston Advt [Advocate] | 1 | 1 | 1 | £2.10.0 | £0.5.0 | ||||||||
| 25 Sep 1797 | Mrs Myers | 1 | 1 | £1.5.0 | £0.2.6 | ||||||||
| Col [Colonel] Baillie | 1 | 1 | £1.5.0 | £0.2.6 | |||||||||
| H Johnston wylie | 1 | 1 | £1.5.0 | £0.2.6 | |||||||||
| Cap. [Captain] Stenhouse | 1 | 1 | £1.5.0 | £0.2.6 | |||||||||
| William Rae Advt [Advocate] | 1 | 1 | £1.5.0 | £0.2.6 | |||||||||
| Mrs Skene | 1 | 1 | £1.5.0 | £0.2.6 | |||||||||
| James Skene Esq lodging with Mrs Skene | 1 | 1 | 1 | £2.10.0 | £0.5.0 | ||||||||
| Henry Jardine Esq | 1 | 1 | £1.5.0 | £0.2.6 | |||||||||
| Robert Patton Esq | 1 | 1 | £1.5.0 | £0.2.6 | |||||||||
| Mrs Mcdowall | 1 | 1 | £1.5.0 | £0.2.6 | |||||||||
| Robert Hill 10 St Charlotte Street | 1 | 1 | £1.5.0 | £0.2.6 | |||||||||
| James Graham Advt [Advocate] | 1 | 1 | 1 | £2.10.0 | £0.5.0 | ||||||||
| John Home Esq | 1 | 1 | £1.5.0 | £0.2.6 | |||||||||
| Cap. [Captain] Walter Watson Charlotte Square | 2 | 2 | £2.10.0 | £0.5.0 | |||||||||
| Mrs. Simpson | 2 | 2 | £2.10.0 | £0.5.0 | |||||||||
| Sir John Sinclair Bart. [Baronet] | 4 | 4 | £6.0.0 | £0.12.0 | |||||||||
| 12 Jul 1797 | Hugh Smyth Mercer Weirs Close Canongate | 1 | 1 | £1.5.0 | £0.2.6 | ||||||||
| 3d Division | 152 | 30 | 142 | 10 | £230.0.0 | £23.0.0 | £23.0.0 | ||||||
| Abstract | |||||||||||||
| 1st Division to Page 4 | 172 | 31 | 148 | 19 | 5 | £261.0.0 | £26.2.0 | £26.2.0 | |||||
| 2nd Division to Page 8 | 176 | 23 | 158 | 18 | £253.5.0 | £25.6.6 | £25.6.6 | ||||||
| 3rd Division to Page 12 | 152 | 30 | 142 | 10 | £230.0.0 | £23.0.0 | £23.0.0 | ||||||
| Total | 500 | 84 | 448 | 47 | 5 | £744.5.0 | £74.8.6 | £74.8.6 | |||||
| Proof | |||||||||||||
| 84 Bachrs. [Bachelors] Servts. [Servants] at £1.5.0 Each | £105.0.0 | £10.10.0 | £10.10.0 | ||||||||||
| 448 Servants at £1.5.0 Each | £560.0.0 | £56.0.0 | £56.0.0 | ||||||||||
| 47 Servants at £1.10.0 Each | £70.10.0 | £7.1.0 | £7.1.0 | ||||||||||
| 5 Servants at £1.15.0 Each | £8.15.0 | £0.17.6 | £0.17.6 | ||||||||||
| [Total] | £744.5.0 | £74.8.6 | £74.8.6 | ||||||||||
| £744.5.0 at the Rate of £10 P [Per] Cent | £74.8.6 | ||||||||||||
| £744.5.0 at the Rate of £10 P [Per] Cent | £74.8.6 | ||||||||||||
| Total | £893.2.0 |
Transcribe other information
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[Page] 42
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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).