, Male servant tax - Volume 27 - Counties (see 'More info' for county details), E326/5/27&destination=/virtual-volumes/volume-images/volume_data-E326-5-27/REX01666?image_number=107){kind=link}
Volume contents
- 1 - 1797-98 , Aberdeenshire
- 9 - 1797-98 , Argyll
- 13 - 1797-98 , Ayrshire
- 21 - 1797-98 , Banffshire
- 23 - 1797-98 , Berwickshire
- 27 - 1797-98 , Buteshire
- 29 - 1797-98 , Caithness
- 31 - 1797-98 , Clackmannanshire
- 35 - 1797-98 , Cromartyshire
- 38 - 1797-98 , Dunbartonshire
- 41 - 1797-98 , Dumfriesshire
- 49 - 1797-98 , East Lothian (Haddingtonshire)
- 53 - 1797-98 , Fife
- 63 - 1797-98 , Angus (Forfarshire)
- 67 - 1797-98 , Inverness-shire
- 69 - 1797-98 , Kincardineshire
- 73 - 1797-98 , Kinross-shire
- 77 - 1797-98 , Kirkcudbrightshire
- 82 - 1797-98 , Lanarkshire
- 93 - 1797-98 , Midlothian/Edinburgh (1796-97)
- 99 - 1797-98 , Midlothian/Edinburgh (1797-98)
- 107 - 1797-98 , Morayshire/Elgin (1796-97)
- 109 - 1797-98 , Nairnshire (1796-97)
- 111 - 1797-98 , Peeblesshire
- 113 - 1797-98 , Perthshire
- 123 - 1797-98 , Renfrewshire
- 131 - 1797-98 , Ross-shire
- 135 - 1797-98 , Roxburghshire
- 141 - 1797-98 , Selkirkshire
- 143 - 1797-98 , Stirlingshire
- 147 - 1797-98 , Sutherland
- 149 - 1797-98 , West Lothian (Linlithgowshire)
- 157 - 1797-98 , Wigtownshire
| Date | Masters and mistresses names and designations | Servants names | Quality of servants | Number of servants | Bachelor servants | One and two servants | Three and four servants | Five to seven servants | Eight to ten servants | Eleven or more servants | Duty | 20% per 37 George III |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 1797 | Earl of Moray | 1 | 1 | £0.15.0 | £0.3.0 | |||||||
| Colonel Grant of Moy | 4 | 4 | £2.5.0 | £0.9.0 | ||||||||
| James Brodie Esq | 5 | 5 | £3.15.0 | £0.15.0 | ||||||||
| George Grant Esq Birdsyards | 2 | 2 | £0.15.0 | £0.3.0 | ||||||||
| Sir Archibald Dunbar | 3 | 3 | £1.13.9 | £0.6.9 | ||||||||
| Lady Gordon | 2 | 2 | £0.15.0 | £0.3.0 | ||||||||
| James Robertson Esq | 2 | 2 | £0.15.0 | £0.3.0 | ||||||||
| Earl of Fife Innes House | 1 | 1 | £0.15.0 | £0.3.0 | ||||||||
| Honble [Honourable] Arthur Duff | 2 | 2 | £0.15.0 | £0.3.0 | ||||||||
| Robert Grant Esq Elchies | 2 | 2 | £0.15.0 | £0.3.0 | ||||||||
| Genl. [General] Grant Ballindalloch | 1 | 1 | £0.15.0 | £0.3.0 | ||||||||
| 25 | 10 | 7 | 8 | £13.13.9 | £2.14.9 |
Transcribe other information
A Survey of the Additl. [Additional] MALE SERVANTS TAX. in the County of Elgin for
Nine Months preceeding 5 April 1797 by Robert Flyter Assistant Surveyor
Proof. 10 Servants @ £0.10.0 each £5.0.0
7 Servants @ £0.15.0 each £5.5.0
8 Servants @ £1.0.0 each £8.0.0
£18.5.0
Deduct one quarters duty £4.11.3
Duty for Nine months £13.13.9
Twenty P[Per] Cent thereon £2.14.9
Total £16.8.6
I Robert Flyter assistant Surveyor aforesaid Do hereby Certify that upon Carefull Exam:
:ination of the foregoing Rates and Duties I find they amount in whole to the sum of Six:
:teen Pounds Eight Shillings and Six pence Sterling, that the preceeding Inhabitants
were duly served with Requisitions, that they are charged according to their Returns to
me, and that I transmitted to Mr Patrick Duff Collector of the said Duties an
Exact Duplicate of the foregoing Report Robert Flyter Asst. [Assistant] Surveyor
[Page] 107
Scottish Exchequer (Tax Records), Male servant tax - Volume 27 - Counties (see 'More info' for county details), E326/5/27
Volume 27 contains male servant tax rolls, 1797-1798, for each county except Orkney. The following counties also contain rolls for 1796-1797: Midlothian, Morayshire, and Nairnshire.
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).