, 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=43){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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 1797 | Amounts brought from Page 12th | 500 | 84 | 448 | 47 | 5 | £744.5.0 | £74.8.6 | £74.8.6 | ||||
| 18 Sept 1797 | Genl [General] Sir Ralph Abercromby | 3 | 3 | £4.10.0 | £0.9.0 | £0.9.0 | |||||||
| Mr Abercromby his Son | 1 | 1 | 1 | £2.10.0 | £0.5.0 | £0.5.0 | |||||||
| Grand Total | 504 | 85 | 449 | 50 | 5 | £751.5.0 | £75.2.6 | £75.2.6 | |||||
| Proof | |||||||||||||
| 85 Bachs [Bachelors] Servt [Servants] at £1.5.0 Each | £106.5.0 | £10.12.6 | £10.12.6 | ||||||||||
| 449 Servants at £1.5.0 Each | £561.5.0 | £56.2.6 | £56.2.6 | ||||||||||
| 30 Servants at £1.10.0 | £75.0.0 | £7.10.0 | £7.10.0 | ||||||||||
| 5 Servants at £1.15.0 | £8.15.0 | £0.17.6 | £0.17.6 | ||||||||||
| £751.5.0 | £75.2.6 | £75.2.6 | |||||||||||
| £751.5.0 at the Rate of £10 P [Per] Cent | £75.2.6. | ||||||||||||
| £751.5.0 at the Adl [Additional] Rate of £10 P [Per] Cent | £75.2.6 | ||||||||||||
| Total | £901.10.0 |
Transcribe other information
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[Page] 43
I Robert Maughan Surveyor do hereby certify that upon careful examination of the foregoing Rates
and Duties I find they amount in whole to the sum of Nine hundred and one pounds ten
shillings Sterling and that upon the 21st day of February 1798 I delivered to Messrs Donald Smith
and Daniel McQueen Collectors of the Duties for the City of Edinburgh an exact duplicate of the
foregoing Account duly examined and compared which contained my certificate that requisitions were
left with the several Inhabitants or at their dwelling houses of the dates annexed to their respective names
Robert Maughan Surveyor of Assessed Taxes
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).