, 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=77){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 | Minnigaff Parish | |||||||||||
| 5 Jul 1797 | Patrick Heron Esqr of Heron Kerochtree | John Paterson William Robertson William Fulton |
House Servant Footman Coachman |
3 | 3 | £1.13.9 | £0.6.9 | |||||
| Anwoth Parish | ||||||||||||
| 8 Jul 1797 | David Maxwell Esqr of Cardoness | James Tait Robert Ferguson |
Postilion Gardener |
2 | 2 | £0.15.0 | £0.3.0 | |||||
| Girthon Parish | ||||||||||||
| 10 Jul 1797 | James Murray Esqr of Broughton Callie | James Credie James Gerrran |
Gardener Under Gardener Under Gardener Game keeper |
4 | 4 | £3.0.0 | £0.12.0 | |||||
| Crossmichael Parish | ||||||||||||
| 20 Jul 1797 | Alexander Gordon Esqr Greenlaw | Alexander Macintosh David Heure |
Gardener House Servant & Groom |
2 | 2 | £0.15.0 | £0.3.0 | |||||
| 22 Jul 1797 | William Sloan Laurie Esqr Danevalepark | Andrew Dickson James Ireland Christopher Robison |
House Servt [Servant] Groom & Postilion Gardener |
3 | 3 | £1.13.9 | £0.6.9 | |||||
| 5 | 2 | 3 | £1.8.9 | £0.9.9 | ||||||||
| Kirkcudbright Parish | ||||||||||||
| 25 Jul 1797 | Rt [Right] Honle [Honourable] Earl of Selkirk St Mary's Isle | Adam Henderson Alexander Mclauchline Daniel Marten William Morison Robert Wilson John Kirk Bailie Dod |
Butler Footman Footman Coachman Postilion Postilion Gardener |
7 | 7 | £5.5.0 | £1.1.0 | |||||
| Rerrick Parish | ||||||||||||
| 26 Jul 1797 | James Douglas Esqr Orchardton | Adam Thomson William Green |
Coachman & Gamekeeper Footman |
2 | 2 | £0.15.0 | £0.3.0 | |||||
| Buittle | ||||||||||||
| 28 Jul 1797 | John Maxwell of Terrauchty Munches | John Crosbie | House Servt [Servant] & Game keeper | 1 | 1 | £0.7.6 | £0.1.6 | |||||
| Kirkbean |
Transcribe other information
Survey of the Additional MALE SERVANTS TAX in the Stewartry or Shire of
Kirkcudbright from the 5th day of July 1797 to the 5th April 1798 By David Mcmillan Surveyor
[Page] 77
Transcriber's notes
Surveyor has made some notations at top of columns where costs for servants & Duty shown:
Two servants - 3qrs [quarters] £0.7.6
Three, or Four - 3 qrs [quarters] £0.11.3
For more than Four - 3 qrs [quarters] £0.15.0
Duty - has added for 9 Mos [months] Each £.S.D
20 per Cent - £.S.D
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).