, 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=42){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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 1 Aug 1797 | Kirkmahoe contd. [continued] Brot. [Brought] over | 3 | 3 | £1.13.9 | £0.6.9 | |||||||
| Peter Miller Esqr. Dalswinton | David Robb James Hay Peter Hume |
house servt. [servant] coachman gardener |
3 | 3 | £1.13.9 | £0.6.9 | ||||||
| William Bushby Esqr. Milnhead | John Proudfoot William Sexton James Sexton John Fairries |
butler coachman footman gamekeeper |
4 | 4 | £2.5.0 | £0.9.0 | ||||||
| 10 | 10 | £5.12.6 | £1.2.6 | |||||||||
| Tinwald | ||||||||||||
| 2 Aug 1797 | Robert Dalzel Esqr. Glenae | Henry Grindal | gamekeeper & house servant postilion |
2 | 2 | £0.15.0 | £0.3.0 | |||||
| Johnstone | ||||||||||||
| 8 Aug 1797 | The Earl of Hopetoun | William Lockerby Walter Crosbie |
gamekeeper gardener |
2 | 2 | £1.10.0 | £0.6.0 | |||||
| Moffat | ||||||||||||
| 9 Aug 1797 | Colonel Bain Craigieburn | House servt. [servant] groom |
2 | 2 | £0.15.0 | £0.3.0 | ||||||
| Applegirth | ||||||||||||
| 17 Aug 1797 | Sir William Jardine Bart. [Baronet] | Daniel McCay James Fraser James Drummond |
groom house servt. [servant] gamekeeper |
3 | 3 | £1.13.6 | £0.6.9 |
Transcribe other information
[page] 2
[Page] 42
Transcriber's notes
The column headings on the part of the table to receive the transcription of servant numbers for additional duty are different to those on the original document. This affects the entry for the Earl of Hopetoun in particular. The transcription is therefore only provisional.
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).