, 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=125){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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Erskine | ||||||||||||
| 23 Aug 1797 | Honble [Honourable] Charles Stewart | Alexander Graham John McFarlan |
Butler Footman |
2 | 2 | £0.15.0 | £0.3.0 | |||||
| Lord Blantyre | P Crerar Alexander Kinghorn |
Game Keeper Gardner |
2 | 2 | £0.15.0 | £0.3.0 | ||||||
| 4 | 4 | £1.10.0 | £0.6.0 | |||||||||
| Greenock | ||||||||||||
| 2 Oct 1797 | James Gemmell Esqr | James Neilson D Hutton James Gardner |
Valet Gardner Driver |
3 | 3 | £1.13.0 | £0.6.9 | |||||
| John McKechnie | John Park Archibald Turnbull |
Waiters | 2 | 2 | £0.15.0 | £0.3.0 | ||||||
| 5 | 2 | 3 | £2.8.9 | £0.9.9 | ||||||||
| Port Glasgow | ||||||||||||
| 14 Oct 1797 | Sir James Campbell | Not Specified | 2 | 2 | £0.15.0 | £0.3.0 | ||||||
| Inchinan | ||||||||||||
| 20 Sep 1797 | Miss McGilchrist | John Long | Driver Gardner |
2 | 2 | £0.15.0 | £0.3.0 | |||||
| Boyd Alexander Esqr | Alex Forsyth James Pettie William Bell William Sheddan |
Gardener House Servant Postilion Under Postilion |
4 | 4 | £2.5.0 | £0.9.0 | ||||||
| William Fulton Esqr | Not Specified | 3 | 3 | £1.13.9 | £0.6.9 | |||||||
| 9 | 2 | 7 | £4.13.9 | £0.18.9 |
Transcribe other information
[Page] 125
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).