, 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=7){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 | Royal Burgh of Air | ||||||||||||
| 22 Jun 1797 | Col. [Colonel] McKenzie | Thomas Symington | H. [House] Servant | 1 | 1 | £1.5.0 | £0.2.6 | £0.2.6 | |||||
| Mrs. Crawford of Newfield | Alexander Gibson | H. [House] Servant | 1 | 1 | £1.5.0 | £0.2.6 | £0.2.6 | ||||||
| Charles Buchan Esq. | Quintin Bone | H. [House] Servant | 1 | 1 | £1.5.0 | £0.2.6 | £0.2.6 | ||||||
| Countess of Dumfries | Hugh Paterson John Baird |
Coachman Footman |
2 | 2 | £2.10.0 | £0.5.0 | £0.5.0 | ||||||
| Dr. [Doctor] Bowie | John Burgess | H. [House] Servant | 1 | 1 | £1.5.0 | £0.2.6 | £0.2.6 | ||||||
| Dr. [Doctor]Charles | Hugh McCreath | H. [House] Servant | 1 | 1 | £1.5.0 | £0.2.6 | £0.2.6 | ||||||
| Mrs. Campbell of Skerrington | John Lyon | H. [House] Servant | 1 | 1 | £1.5.0 | £0.2.6 | £0.2.6 | ||||||
| 23 Jun 1797 | William Dunn Star Inn | Gibson McGallan | Waiter | 1 | 1 | £1.5.0 | £0.2.6 | £0.2.6 | |||||
| James Sloan Kings Arms | Charles Milns | Waiter | 1 | 1 | £1.5.0 | £0.2.6 | £0.2.6 | ||||||
| 26 Jun 1797 | Hugh Hamilton Esqr. B. [Bachelor] | David Muir Alexander Rose William Grieve |
H. [House] Servant & Gamekeeper Gardner Postilion |
3 | 3 | 3 | £8.5.0 | £0.16.6 | £0.16.6 | ||||
| Mrs. Fergusson Doonholm | Alexander Dickie William Reid |
Postilion H. [House] Servant |
2 | 2 | £2.10.0 | £0.5.0 | £0.5.0 | ||||||
| Countess of Crawford | Walter Ainslie James Wilson John Beoch William Campbell Alexander Crawford Hugh Anderson |
Butler & Gamekeeper Footman Coachman Postilion Gardner |
6 | 6 | £10.10.0 | £1.1.0 | £1.1.0 | ||||||
| John Ballantine Esq. B [Bachelor] | William Smith | Gardner | 1 | 1 | 1 | £2.10.0 | £0.5.0 | £0.5.0 | |||||
| 22 | 4 | 13 | 3 | 6 | £36.5.0 | £3.12.6 | £3.12.6 |
Transcribe other information
[Page] 7
Survey of the Rates and Duties on Male Servants within the Royal Burgh of Ayr from 5th April 1797 to 5th April 1798
By Robert Aiken Surveyor
Proof
4 Batchelor Servants at £1.5.0 each is £5.0.0
13 Servants at £1.5.0 each is £16.5.0
3 Servants at £1.10.0 each is £4.10.0
6 Servants at £1.15.0 each is £10.10.0
...............................................£36.5.0
10 per cent per 31 Geo. III'd £3.12.6
10 per cent per 31 Geo. III'd £3.12.6
Total......................................£43.10.0
I Robert Aiken Surveyor Do hereby Certify that upon Careful
Examination of the foregoing Rates and Duties I find they Amount
to fourty three pounds ten shillings sterling by proof. And that
conform to his Receipts there was delivered to Mr Thomas McClelland
Collector of said Duties an Exact Duplicate of this Account which
Contained my Oath that Requisitions were delivered or left, And
that the Rates and Duties Charged in said Account were just and
true to the best of my Skill and knowledge and belief And no person
known to me, Omitted who ought to have been Charged -
Rob Aiken
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).