, 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=84){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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 23 Jun 1797 | Cambuslang | |||||||||||
| John Hamilton Westburn | Lewis McKenzie | Footman | 1 | 1 | £0.11.3 | £0.2.3 | ||||||
| David Reid | Postilion | 1 | 1 | £0.11.3 | £0.2.3 | |||||||
| George Gordon | Gardner | 1 | 1 | £0.11.3 | £0.2.3 | |||||||
| Mrs Montgomerie Newton | Robert Wright | Postilion | 1 | 1 | £0.11.3 | £0.2.3 | ||||||
| Charles Manson | House Servt. [Servant] | 1 | 1 | £0.11.3 | £0.2.3 | |||||||
| George Gordon | Gardner | 1 | 1 | £0.11.3 | £0.2.6 | |||||||
| 6 | 6 | £3.7.6 | £0.13.6 | |||||||||
| 24 Jun 1797 | Blantyre | |||||||||||
| John Millar Millhaugh | John Ferguson | House Servt. [Servant] | 1 | 1 | £0.7.6 | £0.1.6 | ||||||
| Thomas Stobo | Gardner | 1 | 1 | £0.7.6 | £0.1.6 | |||||||
| 2 | 2 | £0.15.0 | £0.3.0 | |||||||||
| 26 Jun 1797 | Killbryde | |||||||||||
| Sir William Maxwell Bart[Baronet] | George Hutchison | Gardner | 1 | 1 | £0.11.3 | £0.2.3 | ||||||
| William Watson | Postilion | 1 | 1 | £0.11.3 | £0.2.3 | |||||||
| John Hamilton | Game keeper | 1 | 1 | £0.11.3 | £0.2.3 | |||||||
| 3 | 3 | £1.13.9 | £0.6.9 | |||||||||
| 29 Jul 1797 | Dalserf | |||||||||||
| Miss Hamilton Dalserf | Daniel McQueen | Footman | 1 | 1 | £0.7.6 | £0.1.6 | ||||||
| John Scott | Gardner | 1 | 1 | £0.7.6 | £0.1.6 | |||||||
| 2 | 2 | £0.15.0 | £0.3.0 | |||||||||
| 7 &16 Oct 1797 | Hamilton | |||||||||||
| David Marshall Neilsland | A | Groom | 1 | 1 | £0.7.6 | £0.1.6 | ||||||
| B | Gardner | 1 | 1 | £0.7.6 | £0.1.6 | |||||||
| John Semple Earnock | William Shaw | Gardner | 1 | 1 | £0.7.6 | £0.1.6 | ||||||
| David Boyde | House Servt. [Servant] | 1 | 1 | £0.7.6 | £0.1.6 | |||||||
| Caried forward | 4 | 4 | £1.10.0 | £0.6.0 |
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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).