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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 1 Dec 1797 | John Richardson Esqr | David Hardie John Wedderspoon Robert Comb |
House Servt [Servant] Chaise dryver Gardner |
3 | 3 | £4.10.0 | £0.9.0 | £0.9.0 | |||||
| Patrick Small Esqr | William Morrison | Stable boy | 1 | 1 | £1.5.0 | £0.2.6 | £0.2.6 | ||||||
| John Young Esqr | James Keir | H Servt [House Servant] | 1 | 1 | £1.5.0 | £0.2.6 | £0.2.6 | ||||||
| James Murray Esqr B [Bachelor] | Daniel Deuer | H Servt [House Servant] | 1 | 1 | 1 | £2.10.0 | £0.5.0 | £0.5.0 | |||||
| James Paton Esqr | John Murray | H Servt [House Servant] | 1 | 1 | £1.5.0 | £0.2.6 | £0.2.6 | ||||||
| 22 Dec 1797 | Thomas Wakfield Vintr [Vintner] | John McIntosh | Waiter | 1 | 1 | £1.5.0 | £0.2.6 | £0.2.6 | |||||
| Alexander Stewart Esqr | Alexander Thomas | H Servt [House Servant] | 1 | 1 | £1.5.0 | £0.2.6 | £0.2.6 | ||||||
| Mrs E Marshall Vintr [Vintner] | Robert Robertson | Waiter | 1 | 1 | £1.5.0 | £0.2.6 | £0.2.6 | ||||||
| Robert Miller Vintr [Vintner] | Alexander McGlashan | Waiter | 1 | 1 | £1.5.0 | £0.2.6 | £0.2.6 | ||||||
| 23 Dec 1797 | James Christie Vintr [Vintner] | Alexander Robertson | Waiter | 1 | 1 | £1.5.0 | £0.2.6 | £0.2.6 | |||||
| 12 | 1 | 9 | 3 | £17.0.0 | £1.14.0 | £1.14.0 | |||||||
| £1.14.0 | |||||||||||||
| £17.0.0 | |||||||||||||
| £20.8.0 | |||||||||||||
| Proof | |||||||||||||
| 3 at £1.10.0 | £4.10.0 | ||||||||||||
| 9 at £1.5.0 | £11.5.0 | ||||||||||||
| 1 at £1.5.0 | £1.5.0 | £17.0.0 | |||||||||||
| £17.0.0 at 20 PCt [per cent] | £3.8.0 | ||||||||||||
| £20.8.0 |
Transcribe other information
A Survey of the Rates and Duties on Male Servants in the Town of Perth
from 5 April 1797 to 5th of April 1798 by Laurence Buchan Surveyor
Perth 13 March 1798 I Laurence Buchan Surveyor aforesaid do hereby certify that upon
careful Examination of the foregoing Rates and Duties I find they amount in Whole to Twenty Pounds
Eight Shillings Str [Sterling] And that upon the 12th Currt [Current] I deliverd to Mr Patrick Miller Collector of the Said
duties for the Town aforesaid an Exact Duplicate of the Above Account duly Examined and compared with
the foregoing Requisitions were left with the inhabitants or at their dwelling houses And the Above Acct [Account]
is agreeable to information received or requisitions returnd
Laurence Buchan Surveyor
[Page] 87
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).