, 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=143){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 | Town of Kirkwall | |||||
| 19 Mar 1779 | 1 | Andrew Baikie Landwr. [Landwaiter] of Customs | 1 | Nicol Clouston | Stable Boy | £1.1.0 |
| 2 | George Ross Comptr. [Comptroller] of Customs | 2 | John McPherson | Keeper of the Stables | £1.1.0 | |
| 3 | Mr James Reddoch Coolr. [Collector] of Customs | 3 | Garlies Ross | Stable Boy | £1.1.0 | |
| 4 | Robert Laing Merchant | 4 | David Bews | Gardner | £1.1.0 | |
| 5 | John Traill of Westness | 5 | John Logie | House Steward | £1.1.0 | |
| 6 | Robert Baikie of Tankerness | 6 | Robert Sinclair | House Steward | £1.1.0 | |
| 6 | Total in Town | 6 | £6.6.0 | |||
| Country | ||||||
| 22 Mar 1779 | 1 | Patrick Graeme of Graemeshall | 1 | John Ross | Footman | £1.1.0 |
| 7 | Total in Town & Country | 7 | £7.7.0 |
Transcribe other information
[Page] 143
Survey of the Duties upon Servants within the Town of Kirkwall and Country of Orkney from 25th
March 1778 to 25th March 1779 by Alexander Fraser Assessor
I Alexander Fraser Assessor aforesaid do hereby Certify that upon carefull examination
of the foregoing Duties I find they amount to the Sum of Seven pounds seven Shillings And that
upon the Third of July Current I delivered to Alexander Fraser Writer in Kirkwall Collector
of said Duties for the Town & Country foresaid an exct Duplicate of the above Acct. [Account] duly
examined & Compared with the aforegoing, which Contained my Oath that the above Servants
were all the Servants in Town & Country of Orkney subject to payment of Duty as above
to the best of my knowledge & belief. At Kirkwall 5th July 1779
Alexander Fraser Assessor
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).