, 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=127){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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Abstract | ||||||||||||
| Abbey | 21 | 4 | 10 | 7 | £12.7.6 | £2.9.6 | ||||||
| Paisley | 5 | 2 | 3 | £2.8.9 | £0.6.9 | |||||||
| Mearns | 3 | 3 | £1.13.9 | £0.6.9 | ||||||||
| Houstown | 2 | 2 | £0.15.0 | £0.3.0 | ||||||||
| Lochwinnoch | 10 | 10 | £7.10.0 | £1.10.0 | ||||||||
| Kilbarchan | 12 | 2 | 4 | 6 | £7.10.0 | £1.10.0 | ||||||
| Erskine | 4 | 4 | £1.10.0 | £0.6.0 | ||||||||
| Greenock | 5 | 2 | 3 | £2.8.9 | £0.9.9 | |||||||
| Port Glasgow | 2 | 2 | £0.15.0 | £0.3.0 | ||||||||
| Inchinan | 9 | 2 | 7 | £4.13.9 | £0.18.9 | |||||||
| Inverkip | 12 | 2 | 3 | 7 | £7.13.9 | £1.10.9 | ||||||
| Renfrew | 23 | 7 | 16 | £15.18.9 | £3.3.9 | |||||||
| 108 | 22 | 40 | 46 | £65.5.0 | £13.1.0 | |||||||
| 20 P [Per] Cent thereon | £13.1.0 | |||||||||||
| £78.6.0 |
Transcribe other information
Proof
22 Servants at £0.10.0 ¾ duty £8.5.0
40 servants at £0.15.0 ¾ duty £22.10.0
46 servants at £1.0.0 ¾ duty £34.10.0
108 £65.5.0
20percent thereon £13.1.0
£78.6.0
I David Hutcheson Surveyor aforesaid do Certify That upon examination I find the
above duties amount to Seventy eight pounds six shillings sterling and that this
day I delivered to John Wyllie Collector of these duties a duplicate of the foregoing
account duly compared which contained my oath that the Inhabitants before
named are charged the sums to their names severally sett conform to their
returns to my requisitions or to the best of my information and belief that
they are liable therein by law
David Hutcheson
Glasgow 28 Feb 1798
[Page] 127
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).