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 | Parishes Collected | |||||||||||
| No 1 | Ecclesgreeg | 2 | 2 | £0.15.0 | £0.3.[0] | |||||||
| 2 | Benholm | 5 | 2 | 3 | £2.8.9 | £0.9.[9] | ||||||
| 3 | Arbuthnott | 5 | 5 | £3.15.0 | £0.15.[0] | |||||||
| 4 | Fetteresso | 7 | 7 | £3.18.9 | £0.15.[9] | |||||||
| 5 | Banchory | 2 | 2 | £0.15.0 | £0.3.[0] | |||||||
| 6 | Marry Coulter | 3 | 3 | £1.13.9 | £0.6.[9] | |||||||
| 7 | Upper Banchory | 4 | 4 | £1.10.0 | £0.6.[0] | |||||||
| 8 | Strachan | 3 | 3 | £1.13.9 | £0.6.[9] | |||||||
| 9 | Fettercairn | 3 | 3 | £1.13.9 | £0.6.[9] | |||||||
| 10 | Fordown | 2 | 2 | £0.15.0 | £0.3.[0] | |||||||
| 1 | Marykirk | 2 | 2 | £0.15.0 | £0.3.[0] | |||||||
| 2 | Glenbervie | George Mill Nicolson of Glenbervie P G Stevenson | 2 | 2 | £0.15.0 | £0.3.[0] | ||||||
| 40 | 16 | 19 | 5 | £20.8.9 | £4.1.9 | |||||||
| Dutie | 20 p Cnt [percent] | |||||||||||
| Proof | 16 Male Servants (of twos) at £0.7.6 for 9 mos [months] | £6.0.0 | £1.4.0 | |||||||||
| 19 Male Servants (of threes) at £0.11.3 for 9 mos [months] | £10.13.9 | £2.2.9 | ||||||||||
| 5 Male Servants above four a [at] £0.15.0 for 9 mos [months] | £3.15.0 | £0.15.0 | ||||||||||
| 40 Male Servants as above | Totall £20.8.9 | £4.1.9 |
Transcribe other information
Survey of Kingcardine Shire Continued
[Page] 70
[left-hand margin, by Marykirk:] compd w[?] [with?] Clyde added
I William Greig Surveyor aforesaid Do hereby Certify That upon the carefull examination of [the]
foregoing rates and duties I find they amount to Twenty pounds eight shillings and nine [pence]
Sterling and twenty pCent [percent] thereon And that upon the -- day of --1798 I delivered [to]
Messrs Alexander Gardyne and John Burnett joint Collectors of the said dutes for the Shire of [Kincardine]
an exact Duplicate of the above Account duly examined and compared with the foregoing [which]
contained my Oath That Notices were left with the whole foregoing Inhabitants or at their [dwelling]
houses of the respective dates aforesaid requiring them within fourteen days to give in Lists of
Servants employed by them from 5th April 1796 to 5th April 1797 And that the charges [severally?]
made on them as in the foregoing Survey were made from the Lists returned to me and [from the]
best information I could procure of the servants of those whose Lists were defficient or of [those?]
who neglected or refused to return Lists on terms of the Notices of requisition left [with them]
as aforesaid. -
William Greig Surveyor
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).