, 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=54){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 | Ferry | |||||||||||
| 28 Sep 1797 | Mr Dalglish Scotscraig | William Westwood Thomas Mitchell John Baird |
Coachman Ho. [House] Servant Gairdner |
3 | 3 | £1.13.9 | £0.6.9 | |||||
| 3 | 3 | £1.13.9 | £0.6.9 | |||||||||
| 1797 | Forgan | |||||||||||
| 2 Oct 1797 | Mr Stewart St Fort | William Archibald Peter Wood Robert [Bruner] |
Ho [House] Servant both Gairdner |
3 | 3 | £1.13.9 | £0.6.9 | |||||
| 1797 | Kemback | |||||||||||
| 19 Oct 1797 | Mr Bayne Durie | William Coventry David Storrar |
Ho [House] Servants | 2 | 2 | £0.15.0 | £0.3.0 | |||||
| William Bethune Esq | 3 | 3 | £1.13.9 | £0.6.9 | ||||||||
| 5 | 2 | 3 | £2.8.9 | £0.9.9 | ||||||||
| 1797 | Kennoway | |||||||||||
| 27 Oct 1797 | Mr Stark Kingsdale | Alexander McDonald James Sharp George McDonald |
Butler Coachman Gairdner |
3 | 3 | £1.13.9 | £0.6.9 | |||||
| Capt [Captain] Lundie | William Galloway Robert Shadyross |
Gairdner Ho [House] Servant |
2 | 2 | £0.15.0 | £0.3.0 | ||||||
| 5 | 2 | 3 | £2.8.9 | £0.9.9 | ||||||||
| 1797 | Kilconquhar | |||||||||||
| Honble [Honourable] Mr Robert Lindsay | Daniel Robertson Andrew Jamison Thomas Davidson [blank] |
Butler Ho [House] Servant Coachman Gairdner |
4 | 4 | £2.5.0 | £0.9.0 | ||||||
| Major Lumsden | William Potter Thomas Smith John Wilkie |
Ho [House] Servant Groom Gairdner |
3 | 3 | £1.13.9 | £0.6.9 | ||||||
| 7 | 7 | £3.18.9 | £0.15.9 | |||||||||
| Kilmany | ||||||||||||
| 6 Oct 1797 | Mr Gilespie Mountiwhanny | 2 | 2 | £0.15.0 | £0.3.0 | |||||||
| Mr Scott Lochmalony | Robert Craig Robert Broun William Wation |
Ho [House] Servant Gairdner Postillion |
3 | 3 | £1.13.9 | £0.6.9 | ||||||
| 5 | 2 | 3 | £2.8.9 | £0.9.9 |
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[Page] 54
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).