, Male servant tax - Volume 3 - Counties (see 'More info' for county details), E326/5/3&destination=/virtual-volumes/volume-images/volume_data-E326-5-3/REX01666?image_number=141){kind=link}
Volume contents
- 1 - 1778-79 , Aberdeenshire
- 13 - 1778-79 , Argyll
- 17 - 1778-79 , Ayrshire
- 25 - 1778-79 , Banffshire
- 29 - 1778-79 , Berwickshire
- 37 - 1778-79 , Caithness
- 39 - 1778-79 , Clackmannanshire
- 43 - 1778-79 , Cromartyshire
- 45 - 1778-79 , Dunbartonshire
- 53 - 1778-79 , Dumfriesshire
- 57 - 1778-79 , East Lothian
- 69 - 1778-79 , Midlothian (Edinburghshire)
- 89 - 1778-79 , Morayshire (Elginshire)
- 94 - 1778-79 , Fife
- 105 - 1778-79 , Angus (Forfarshire)
- 113 - 1778-79 , Inverness-shire
- 115 - 1778-79 , Kincardineshire
- 119 - 1778-79 , Kinross-shire
- 121 - 1778-79 , Kirkcudbrightshire
- 125 - 1778-79 , Lanarkshire
- 141 - 1778-79 , Nairnshire
- 143 - 1778-79 , Orkney
- 147 - 1778-79 , Peeblesshire
- 151 - 1778-79 , Perthshire
- 165 - 1778-79 , Renfrewshire
- 169 - 1778-79 , Ross-shire
- 173 - 1778-79 , Roxburghshire
- 180 - 1778-79 , Selkirkshire
- 183 - 1778-79 , Stirlingshire
- 193 - 1778-79 , Sutherland
- 195 - 1778-79 , West Lothian (Linlithgowshire)
- 203 - 1778-79 , Wigtownshire
| Date | Prog # of masters | Masters/mistresses names and designations | Prog # of servants | Servants names | Quality of servants | Duty |
|---|---|---|---|---|---|---|
| 1779 | Croy Parish | |||||
| Sep 1779 | 1 | Hugh Rose Esquire of Kilravock | 1 | John Roy | Gardener | £1.1.0 |
| 2 | William Fraser | Footman | £1.1.0 | |||
| 1 | 2 | £2.2.0 | ||||
| Calder Parish | ||||||
| 2 | John Campbell Esquire of Calder | 3 | James Miller | Gardiner | £1.1.0 | |
| 1 | 1 | £1.1.0 | ||||
| Auldearn Parish | ||||||
| 3 | Alexander Dunbar Esqr of Boath | 4 | John McLay | Footman | £1.1.0 | |
| 4 | Miss Brodie of Lethen | 5 | James Sim | Gardiner | £1.1.0 | |
| 2 | 2 | £2.2.0 | ||||
| Nairn Parish | ||||||
| 5 | Lady Kilravock Nairn | 6 | James Gowie | Footman | £1.1.0 | |
| 1 | 1 | £1.1.0 | ||||
| Parishes Collected | ||||||
| 1 | Croy Parish | 2 | £2.2.0 | |||
| 1 | Calder Parish | 1 | £1.1.0 | |||
| 2 | Auldearn Parish | 2 | £2.2.0 | |||
| 1 | Nairn Parish | 1 | £1.1.0 | |||
| 5 | 6 | £6.6.0 |
Transcribe other information
[Page] 141
Survey and Assessment of the Duties on Servants within the Shire of Nairn from the Twenty
fifth day of March one thousand seven hundred and Seventy Eight to the twenty fifth day of March One
thousand seven hundred and Seventy nine years By Archibald Duff Surveyor.
I Archibald Duff Surveyor foresaid do hereby Certify that upon carefull examination of the foregoing several
Rates and Duties, I find they amount in whole to Six pounds six shillings sterling. And that upon the seventh
day of April 1780 I delivered to Duncan Campbell Collector of the said duties for the county of Nairn
an exact duplicate of the above accompt duly examined and compared with the foregoing which contained
my oath that notices were left with the whole foregoing persons or at their dwelling house of the
date foresaid In terms of the Act of Parliament. And that the above is a just and true assessment
according to the Lists or reports given in time.
Archibald Duff
Scottish Exchequer (Tax Records), Male servant tax - Volume 3 - Counties (see 'More info' for county details), E326/5/3
Volume 3 contains male servant tax rolls, 1778-1779, for each county except Shetland and Buteshire. Royal burghs are covered in volume 4.
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).