, 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=55){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 | Kilrenny | |||||||||||
| 15 Sep 1797 | James Lumsdene Esqr | George Donald James Wishart George Henderson |
Groom Ho [House] Servant Gairdner |
3 | 3 | £1.13.9 | £6.9.0 | |||||
| Kingsbarns | ||||||||||||
| 2 Sep 1797 | Thomas Erskin Esq Cumbo | Alexander Cumming Andrew Anderson Donald McDonald Thomas Swanston |
Butler Footman Coachman Gairdner |
4 | 4 | £2.5.0 | £0.9.0 | |||||
| Largo | ||||||||||||
| 5 Oct 1797 | Mr Durham Largo | Thomas Kray George Stein James Macree James Millar |
Butler Gairdner Footman Coachman |
4 | 4 | £2.5.0 | £0.9.0 | |||||
| Mr Brigs Strathairly | 2 | 2 | £0.15.0 | £0.3.0 | ||||||||
| 6 | 2 | 4 | £3.0.0 | £0.12.0 | ||||||||
| 1797 | Leuchars | |||||||||||
| 27 Oct 1797 | John Anstruther Airdit | 2 | 2 | £0.15.0 | £0.3.0 | |||||||
| Monymail | ||||||||||||
| 17 Oct 1797 | Earl Leven | W. Innes John Anderson Josiah Broun Henery Beveridge Andrew Oswald John Lawson |
Butler Footman Postillion Groom Porter Cook |
6 | 6 | £4.10.0 | £0.18.0 | |||||
| Miss Balfour | David Peddie Andrew Bell |
Gairdner Postillion |
2 | 2 | £0.15.0 | £0.3.0 | ||||||
| 8 | 2 | 6 | £5.5.0 | £1.1.0 | ||||||||
| Newburn | ||||||||||||
| 11 Oct 1797 | Mr Lindsay Coats | John McLeod James Forrester |
Ho [House] Servant Postillion |
2 | 2 | £0.15.0 | £0.3.0 | |||||
| Capt [Captain] Christie Balchristy | 2 | 2 | £0.15.0 | £0.3.0 | ||||||||
| 4 | 4 | £1.10.0 | £0.6.0 | |||||||||
| Scoonie | ||||||||||||
| 26 Oct 1797 | Mr Christie Durie | David Shaw David Smith James Moffat John Wallace Thomas Turnbull |
Butler Coachman Footman Gairdner Game-keeper |
5 | 5 | £3.15.0 | £0.15.0 | |||||
| 5 | 5 | £3.15.0 | £0.15.0 |
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[Page] 55
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).