, 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=67){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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 5 July 1797 | David Davidson Esq Cantra | 2 | 2 | £0.15.0 | £0.3.0 | |||||||
| 6 July 1797 | AEneas MacIntosh of MacIntosh | 4 | 4 | £2.5.0 | £0.9.0 | |||||||
| 10 July 1797 | Sir James Grant of Grant | 7 | 7 | £5.5.0 | £1.1.0 | |||||||
| 9 Sept 1797 | J.P. Grant Esqr Rothiemurchs [Rothiemurchus] | 4 | 4 | £2.5.0 | £0.9.0 | |||||||
| 11 Oct 1797 | Alexander Baillie Esqr Dochfour | 3 | 3 | £1.13.9 | £0.6.9 | |||||||
| 11 Oct 1797 | Alexander Fraser of Torbreak | 2 | 2 | £0.15.0 | £0.3.0 | |||||||
| 12 Oct 1797 | Arthur Forbes Esq of Culloden | 8 | 8 | £6.0.0 | £1.4.0 | |||||||
| 22 July 1797 | John Macleod esq of Talisker | 2 | 2 | £0.15.0 | £0.3.0 | |||||||
| 29 July 1797 | Colin McDonald Esqr of Boisdale | 2 | 2 | £0.15.0 | £0.3.0 | |||||||
| 11 Aug 1797 | Alexander McDonell Esqr Glengarry | 3 | 3 | £1.13.9 | £0.6.9 | |||||||
| 27 Sept 1797 | William Chisholm Esqr of Chisholm | 2 | 2 | £0.15.0 | £0.3.0 | |||||||
| 39 | 10 | 14 | 15 | £22.17.6 | £4.11.6 |
Transcribe other information
Survey of the
Additional MALE SERVANTS TAX Inverness Shire from 5th July
1797 to 5th April 1798 By John Rose Surveyor Alexander MacRae Asst [assistant]
Proof Viz [Videlicet]
10 Male Servants @ £0.7.6 each is £3.1.5.0
14 Male Servants @ £0.11.3 each is £7.17.6
15 Male Servants @ £0.15.0 each is £11.5.0
£22.17.6
20 P [Per] Cent P [Per] 37 Geo.3 [George 3rd] is £4.11.6
Total £27.9.0
We John Rose Surveyor and Alexander MacRae Assistant foresaid do hereby Certify That upon Careful
Examination We find the foregoing Duties amount to Twenty seven pounds Nine Shillings Sterling and
We hereby Make Oath each for himself that the preceeding Inhabitants were duely served with Requisitions
of the dates foresaid and that they are Charged according to their Returns or the best Information
Sworn before Me At Nairn the
Eight day of January 1798
John Rose Surveyor
Alex MacRae asst [assistant]
John Fraser JP [Justice of the Peace]
[Page] 67
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).