, 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=132){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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Parishes Collected | ||||||||||||
| Tarbat Parish | 3 | 3 | £1.13.9 | £0.6.9 | ||||||||
| Fearn Parish | 2 | 2 | £0.15.0 | £0.3.0 | ||||||||
| Nigg Parish | 2 | 2 | £0.15.0 | £0.3.0 | ||||||||
| Killmuire Easter Parish | 3 | 3 | £1.13.9 | £0.6.9 | ||||||||
| Alness Parish | 9 | 9 | £6.15.0 | £1.7.0 | ||||||||
| Contain Parish | 3 | 3 | £1.13.9 | £0.6.9 | ||||||||
| Urray Parish | 11 | 3 | 8 | £7.13.9 | £1.10.9 | |||||||
| Kilurnan Parish | 3 | 3 | £1.13.9 | £0.6.9 | ||||||||
| Kilmuire Wr [Wester] Parish | 4 | 4 | £1.10.0 | £0.6.0 | ||||||||
| Avoch Parish | 2 | 2 | £0.15.0 | £0.3.0 | ||||||||
| 42 | 10 | 15 | 17 | £24.18.9 | £4.19.9 |
Transcribe other information
[Page] 132
Prooff
10 Male Servants at 7/6d [£0.7.6] each £3.15.0
15 Male Servants@ 11/3d [£0.11.3] £8.8.9
17 Male Servants @ 15/ [£0.15.0] £12.15.0
£24.18.9
20 Pr Ct [Per Cent] thereon £4.19.9
£29.18.6
18 November 1797 I William Murray Surveyor Do hereby Certify That upon Carefull Examination of the
foregoing Additional Rates & Duties I find the same Amounts to Twenty nine Pounds Eighteen Shillings
& 6d [pence] Sterling, And I do further Certify that the above account Contains the Number of Male Servants
Returned to me, by those exceeding One Servant.
W Murray Surveyor
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).