, 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=14){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 | Galstone | |||||||||||
| 30 Sep 1797 | Mungo Fairlie of Holmes | Mungo Duncan James Frazer Douglas Hamilton |
Coachman Gardener Footman |
3 | 3 | £1.13.9 | £0.6.9 | |||||
| Total | 3 | 3 | £1.13.9 | £0.6.9 | ||||||||
| Largs | ||||||||||||
| 23 Oct 1797 | Thomas Brisbane of Brisbane | Peter Robinson John Bain John Montgomerie |
Butler Gardener Gamekeeper |
3 | 3 | £1.13.9 | £0.6.9 | |||||
| Total | 3 | 3 | £1.13.9 | £0.6.9 | ||||||||
| Stevenstone | ||||||||||||
| 2 Nov 1797 | Alexander Hamilton of Grange | Charles Howie Allan Gibson John Scott |
House Servt. [Servant] Postilion Gardener |
3 | 3 | £1.13.9 | £0.6.9 | |||||
| Total | 3 | 3 | £1.13.9 | £0.6.9 | ||||||||
| Kilwinning | ||||||||||||
| 6 Nov 1797 | Eglinton Castle pulled down & rebuilding - The present Earls Establishment returned at his seat of Coylsfield Tarbolton | |||||||||||
| Mrs. Hunt & the other Representative Aires of John Bowman of Ashgrove | James Orr John Crookshanks |
H: [House] Servant Gardener |
2 | 2 | £0.15.0 | £0.3.0 | ||||||
| Total | 2 | 2 | £0.15.0 | £0.3.0 | ||||||||
| Dalry | ||||||||||||
| 8 Nov 1797 | Col. [Colonel] Blair of Blair | Andrew Greig Robert Williams |
Gardener Groom |
2 | 2 | £0.15.0 | £0.3.0 | |||||
| Total | 2 | 2 | £0.15.0 | £0.3.0 | ||||||||
| Beith | ||||||||||||
| 16 Nov 1797 | William Muir of Caldwell | Alexander Minnie William Carleton William Bryce David Mowat |
Butler Groom Gardener Cook |
4 | 4 | £2.5.0 | £0.9.0 | |||||
| Total | 4 | 4 | £2.5.0 | £0.9.0 | ||||||||
| Dunlop | ||||||||||||
| 18 Nov 1797 | Col. [Colonel] Dunlop of Dunlop | Bernard McGhie John Park |
Groom Groom |
2 | 2 | £0.15.0 | £0.3.0 | |||||
| Mrs. Dunlop of Dunlop | John Drummond Alexander Smith |
Gardener Footman |
2 | 2 | £0.15.0 | £0.3.0 | ||||||
| Total | 4 | 4 | £1.10.0 | £0.6.0 |
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[Page] 14
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).