, 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=158){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 | Wigton Shire | |||||||||||
| Kirkmaiden Parish | ||||||||||||
| 13 Oct 1797 | John McDowall Esq of Logan | Alexander Murray James McBride John Cram David McTier |
House Serv [Servant] & Gamekeeper Groom Gardener Coachman |
4 | 4 | £2.5.0 | £0.9.0 | |||||
| Coln [Colonel] Andrew Mcdowall Younr. [Younger] of Logan | John Somers -- |
Groom Valet |
2 | 2 | £0.15.0 | £0.3.0 | ||||||
| 6 | 2 | 4 | £3.0.0 | £0.12.0 | ||||||||
| Stonykirke Parish | ||||||||||||
| 14 Oct 1797 | Rt Honble [Right Honourable] Countess of Rothes Balgreggan | John Learmont Daniel McKay William Campbell |
House Servant Coachman Gardener |
3 | 3 | £1.13.9 | £0.6.9 | |||||
| Portpatrick Parish | ||||||||||||
| 19 Oct 1797 | Mrs Stewaet Portpatrick | James Agnew Alexander Pirie |
House Servant Groom |
2 | 2 | £0.15.0 | £0.3.0 | |||||
| Leswade Parish | ||||||||||||
| Sir Stair Agnew of Lochnaw Bart [Baronet] | James Gibson Allan Mcdonald Andrew Stevenson |
Gardener House Servant Driver |
3 | 3 | £1.13.9 | £0.6.9 | ||||||
| Inch Parish | ||||||||||||
| 20 Oct 1797 | Rt Honble [Right Honourable] Earl of Stair Culhorn | Thomas McConnell John Emslie |
Gardener Gardener |
2 | 2 | £1.10.0 | £0.6.0 | |||||
| Rt Honble [Right Honourable] Countess of Stair Culhorn | William Wylie James McKelvie James Innes Hugh Graham |
Butler Footman Footman Coachman |
4 | 4 | £2.5.0 | £0.9.0 | ||||||
| 6 | 4 | 2 | £3.15.0 | £0.15.0 | ||||||||
| Parishes |
Transcribe other information
Survey of the Addl [Additional] MALE SERVANTS TAX in the Shire of Wigton Continued
[page] 158
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).