, 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=45){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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Parishes collected | ||||||||||||
| Hollywood | 2 | 2 | £0.15.0 | £0.3.0 | ||||||||
| Dunscore | 2 | 2 | £0.15.0 | £0.3.0 | ||||||||
| Keir | 3 | 3 | £1.13.9 | £0.6.9 | ||||||||
| Durisdeer | 2 | 2 | £1.10.0 | £0.6.0 | ||||||||
| Closeburn | 5 | 5 | £3.15.0 | £0.15.0 | ||||||||
| Kirkmahoe | 10 | 10 | £5.12.6 | £1.2.6 | ||||||||
| Tinwald | 2 | 2 | £0.15.0 | £0.3.0 | ||||||||
| Johnstone | 2 | 2 | £1.10.0 | £0.6.0 | ||||||||
| Moffat | 2 | 2 | £0.15.0 | £0.3.0 | ||||||||
| Applegirth | 3 | 3 | £1.13.9 | £0.6.9 | ||||||||
| Mouswald | 2 | 2 | £0.15.0 | £0.3.0 | ||||||||
| Dalton | 3 | 3 | £1.13.9 | £0.6.9 | ||||||||
| Kirkpatrick Fleming | 7 | 7 | £3.18.9 | £0.15.9 | ||||||||
| Langholm | 4 | 4 | £3.0.0 | £0.12.0 | ||||||||
| CP [Country Part] Annan | 4 | 4 | £2.5.0 | £0.9.0 | ||||||||
| Cummertrees | 5 | 2 | 3 | £2.8.9 | £0.9.9 | |||||||
| Ruthwell | 4 | 2 | 2 | £2.5.0 | £0.9.0 | |||||||
| CP [County Part] Dumfries | 4 | 4 | £1.10.0 | £0.6.0 | ||||||||
| St Mungo | 1 | 1 | £0.15.0 | £0.3.0 | ||||||||
| 67 | 18 | 33 | 16 | £37.6.3 | £7.9.3 | |||||||
| Patrick Miller Esqr Dalswinton | 1 | 1 | £0.11.3 | £0.2.3 | ||||||||
| 68 | 18 | 34 | 16 | £37.17.6 | £7.11.6 |
Transcribe other information
Proof
18 Servants at £0.7.6 £6.15.0
33 Servants at £0.11.3 £18.11.3
16 Servants at £0.15.0 £12.0.0
£37.6.3
20 per cent £7.9.3
Total £44.15.6
I William Laidlaw Surveyor aforesaid hereby Certify that upon Careful Examination I
find the foregoing Duties amount to the Sum of Forty four pounds fifteen shillings and six
pence sterling & that I delivered to the Collector of said duties an Exact Duplicate hereof which
Contained an Oath that the persons above named were duly served with Requisitions and are
Charged agreeable to their Returns or according to my knowledge and belief that they
were liable in Said Duties
Supplementary
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).