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 | ||||||||||||
| Parishes Collected | ||||||||||||
| Sorbie Parish | 8 | 8 | £6.0.0 | £1.4.0 | ||||||||
| Whithorn | 4 | 4 | £2.5.0 | £0.9.0 | ||||||||
| Glasserton | 2 | 2 | £0.15.0 | £0.3.0 | ||||||||
| Mochrum | 4 | 4 | £2.5.0 | £0.9.0 | ||||||||
| Old Luce | 3 | 3 | £1.13.9 | £0.6.9 | ||||||||
| Kirkmaiden | 6 | 2 | 4 | £3.0.0 | £0.12.0 | |||||||
| Stonykirk | 3 | 3 | £1.13.9 | £0.6.9 | ||||||||
| Portpatrick | 2 | 2 | £0.15.0 | £0.3.0 | ||||||||
| Leswade | 3 | 3 | £1.13.9 | £0.6.9 | ||||||||
| Inch | 6 | 4 | 2 | £3.15.0 | £0.15.0 | |||||||
| 41 | 6 | 25 | 10 | £23.16.3 | £4.15.3 |
Transcribe other information
Survey of the Additional MALE SERVANTS TAX in the Shire of Wigton Continued
Proof
6 Male Servants at £0.7.6 each is £2.5.0
25 Male Servants at £0.11.3 each is £14.1.3
10 Male Servants at £0.15.0 each is £7.10.0
£23 16.3
20 percent thereon is £4.15.3
£28.11.6 Total
I David McMillan Surveyor aforesaid do hereby Certify that upon careful examination of the
foregoing Rates and Duties I find they amount to Twenty Eight pounds Eleven Shillings & Sixpence
Sterling and that upon the twenty ninth day of Jan [January] one thousand seven hundred and ninety
Eight years I delivered to Thomas Adair Esqre Collector of the said Duties for the Shire aforesaid
an exact Duplicate of the foregoing which contained my Oath that requisitions or notices
were delivered to or left with the foregoing Inhabitants at their dwelling places of the dates
annexed to their names and the Charge made out according to their Returns in the best
information by
David McMillan Surveyor
[Page]159
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).