, 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=44){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 | Cummertrees | |||||||||||
| 30 Oct 1797 | Charles Sharpe Esqr H [Hoddom] Castle | A Blackadder | house servt [servant] & game keeper gardener Coachman |
3 | 3 | £1.13.9 | £0.6.9 | |||||
| 31 Oct 1797 | John Murray Esqr Murraywhat | gardener postilion |
2 | 2 | £0.15.0 | £0.3.0 | ||||||
| 5 | 2 | 3 | £2.8.9 | £0.9.9 | ||||||||
| Ruthwell | ||||||||||||
| 2 Nov 1797 | Lord Mansfield | James Dickson James Barclay |
gamekeeper gardener |
2 | 2 | £1.10.0 | £0.6.0 | |||||
| 3 Nov 1797 | John Clark Esqr Locherwoods | Thomas Anderson Kennedy Clark |
gardener gamekeeper |
2 | 2 | £0.15.0 | £0.3.0 | |||||
| 4 | 2 | 2 | £2.5.0 | £0.9.0 | ||||||||
| Country part of Dumfries | ||||||||||||
| 6 Nov 1797 | George Ross Esqr Rosehall | L Ross | gamekeeper coachman |
1 | 1 | £0.15.0 | £0.3.0 | |||||
| 10 Nov 1797 | John Bushby Esqr Tinwald downs | James Bell James Black |
coachman house servt [servant] |
2 | 2 | £0.15.0 | £0.3.0 | |||||
| 4 | 4 | £1.10.0 | £0.6.0 | |||||||||
| St Mungo | ||||||||||||
| 31 Aug 1797 | General Ross Castlemilk | gardener | 1 | 1 | £0.15.0 | £0.3.0 |
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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).