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 | Kirkcudbright Shire | |||||||||||
| Parishes collected | ||||||||||||
| Minnigaff | 3 | 3 | £1.13.9 | £0.6.9 | ||||||||
| Anwoth | 2 | 2 | £0.15.0 | £0.3.0 | ||||||||
| Girthon | 4 | 4 | £3.0.0 | £0.12.0 | ||||||||
| Crossmichael | 5 | 2 | 3 | £2.8.9 | £0.9.9 | |||||||
| Kirkcudbright | 7 | 7 | £5.5.0 | £1.1.0 | ||||||||
| Rerrick | 2 | 2 | £0.15.0 | £0.3.0 | ||||||||
| Buittle | 1 | 1 | £0.7.6 | £0.1.6 | ||||||||
| Kirkbean | 3 | 3 | £1.13.9 | £0.6.9 | ||||||||
| Troqueer | 13 | 2 | 6 | 5 | £7.17.6 | £1.11.6 | ||||||
| Terregles | 2 | 2 | £1.10.0 | £0.6.0 | ||||||||
| Kirkpatrick Irongray | 1 | 1 | £0.15.0 | £0.3.0 | ||||||||
| Kells | 4 | 1 | 3 | £2.1.3 | £0.8.3 | |||||||
| 47 | 10 | 18 | 19 | £28.2.6 | £5.12.6 |
Transcribe other information
3 Survey of the additional MALE SERVANTS TAX Kirkcudbright Shire continued
[Page] 79
Proof
10 Male Servants at £0.7.6 each addl. [additional] £3.15.0
18 Male Servants at £0.11.3 each is £10.2.6
19 male servants at £0.15.0 each is £14.5.0
47 £28.2.6
20 per cent thereon is £5.12.6
£33.15.0 Total
I David Mcmillan Surveyor aforesaid do hereby Certify that upon careful examination of the foregoing
Several rates & duties I find they amount in whole to the sum of Thirty three pounds fifteen Shillings Sterling
and that upon the ..... day of January one thousand Seven hundred & ninety eight years
I delivered to Alexander Gordon Esqr of Campbelton Collector of the said duties for the Shire aforesaid an exact
Duplicate of the foregoing which contained my oath that Requisitions or notices were delivered to or left for
the Several foregoing persons of the Dates aforesaid and the Charge made out from their returns
or my best Information
David Mcmillan Surveyor
79
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).