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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 3qrs [quarters] £0.7.6 | 3qrs [quarters]£0.11.3 | 3qrs [quarters]£0.15.0 | ||||||||||
| 1797 | Wigton Shire | |||||||||||
| Sorbie Parish | ||||||||||||
| 5 Oct 1797 | Rt Honble [Right Honourable] Earl of Galloway | James Gibson Thomas Hynd Joseph Wheeler Michael Kerr A. Shaw Peter Leslie James Grant James Lindsay |
Butler Footmen Footmen Coachman Coachmen Gardener Gamekeeper Gamekeeper |
8 | 8 | £6.0.0 | £1.4.0 | |||||
| Whithorn Parish | ||||||||||||
| 6 Oct 1797 | Capt [Captain] John Hathorn of Castlewig | Alexander McNay Andrew Smith William Thompson James McDowall |
Gamekeeper & House Servt. [Servant] Gameeper [Gamekeeper] Gardener Postillion |
4 | 4 | £2.5.0 | £0.9.0 | |||||
| Glasserton Parish | ||||||||||||
| 7 Oct 1797 | R: Hathorn Stewart of Physgill | Francis Forbes Robert Wool |
Footman & Gamekeeper Coachman |
2 | 2 | £0.15.0 | £0.3.0 | |||||
| Mochrum Parish | ||||||||||||
| 10 Oct 1797 | Sir William Maxwell of Monreith Bart [Baronet] | Henry Tait Hugh Shaw John Kelly Robert Cullen |
House Servant Coachman Footman Gardener |
4 | 4 | £2.5.0 | £0.9.0 | |||||
| Old Luce Parish | ||||||||||||
| 12 Oct 1797 | John Dalrymple Hay of Dunragget | Charles Adair John Gifford John Snodgrass |
Gardener Coachman Footman |
3 | 3 | £1.13.9 | £0.6.9 | |||||
| Kirkmaiden |
Transcribe other information
Survey of the Additional MALE SERVANTS TAX in the Shire of Wigton from the [?] July 1797 to the 5th April 1798 by David McMillan Surveyor
[Page] 157
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).