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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Lessudden Parish No. 13th | ||||||||||||
| 8 Sep 1797 | Thomas Tulloch Esqr. of Elliestone | 3 | 3 | £1.13.9 | £0.6.9 | |||||||
| MacCarston Parish No. 14th | ||||||||||||
| 14 Oct 1797 | Sir Henry Hay MacDougall Barronet | 3 | 3 | £1.13.9 | £0.6.9 | |||||||
| See End of accompt for an Additional Servant | ||||||||||||
| Minto Parish No. 15th | ||||||||||||
| 21 Sep 1797 | David Simpson Esqr. of Tivot Bank | 3 | 3 | £1.13.9 | £0.6.9 | |||||||
| Melrose Parish No. 16th | ||||||||||||
| 13 Oct 1797 | Thomas Tod of Drygrange Esqr. | 2 | 2 | £0.15.0 | £03.0 | |||||||
| Stitchell Parish No. 17th | ||||||||||||
| 14 Oct. 1797 | Sir James Pringle Barrot. [Baronet] of Stitchell | 6 | 6 | £4.10.0 | £0.18.0 | |||||||
| Wilton Parish No. 18th | ||||||||||||
| 21 Sep. 1797 | Archbald Douglas Esqr. of Midshiels | 4 | 4 | £2.5.0 | £0.9.0 | |||||||
| 21 Sep 1797 | Right Honble.[ Honourable] Lord Napier Wilton Lodge | 4 | 4 | £2.5.0 | £0.9.0 | |||||||
| Total | 8 | 8 | £4.10.0 | £0.18.0 | ||||||||
| Parishes Collected | ||||||||||||
| 1 | Ancrum | 8 | 8 | £4.10.0 | £0.18.0 | |||||||
| 2 | Caverse | 7 | 2 | 5 | £4.10.0 | £0.18.0 | ||||||
| 3 | Castleton | 3 | 3 | £1.13.9 | £0.6.9 | |||||||
| 4 | Crailing | 4 | 4 | £2.5.0 | £0.9.0 | |||||||
| 5 | Ednam | 2 | 2 | £.15.0 | £0.3.0 | |||||||
| 6 | Eckford | 2 | 2 | £0.15.0 | £0.3.0 | |||||||
| 7 | Hawick | 2 | 2 | £0.15.0 | £0.3.0 | |||||||
| 8 | Hobkirk | 6 | 2 | 4 | £3.0.0 | £0.12.0 | ||||||
| 9 | Jedburgh | 7 | 7 | £5.5.0 | £1.1.0 | |||||||
| 10 | Kirktoun | 3 | 3 | £1.13.9 | £0.6.9 | |||||||
| 11 | Kelso | 6 | 6 | £3.7.6 | £0.13.6 | |||||||
| 12 | Lilliesleaf | 6 | 6 | £4.10.0 | £0.18.0 | |||||||
| 13 | Lessudden | 3 | 3 | £1.13.9 | £0.6.9 | |||||||
| 14 | McCarston | 3 | 3 | £1.13.9 | £0.6.9 | |||||||
| 15 | Minto | 3 | 3 | £1.13.9 | £0.6.9 | |||||||
| 16 | Melrose | 2 | 2 | £.15.0 | £0.3.0 | |||||||
| 17 | Stitchel | 6 | 6 | £4.10.0 | £0.18.0 | |||||||
| 18 | Wilton | 8 | 8 | £4.10.0 | £018.0 | |||||||
| Total | 81 | 12 | 45 | 24 | £47.16.3 | £9.11.3 |
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[Page] 138
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).