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 |
|---|---|---|---|---|---|---|
| Parishes Collected | ||||||
| 3 | Newlands | 10 | £10.10.0 | |||
| 3 | Drumelzier | 3 | £3.3.0 | |||
| 1 | Inverliethan | 2 | £2.2.0 | |||
| 1 | Manor | 2 | £2.2.0 | |||
| 2 | Killbuccho | 2 | £2.2.0 | |||
| 1 | Kirkoord | 2 | £2.2.0 | |||
| 1 | Traquaire | 2 | £2.2.0 | |||
| 1 | County Part of Peebles | 1 | £1.1.0 | |||
| 1 | Atholston | 1 | £1.1.0 | |||
| 14 | Masters Total | 25 | Servants | £26.5.0 | ||
| Proof | 25 | 25 servants @ one Guinea each | p Ann [per Annum] | £26.5.0 |
Transcribe other information
[page] 148
Page 2d
I George Ballantyne Assessor aforesaid do hereby certify that the Servants subject in
payment of the duty taxed by the late Act of Parliament, are all mentioned and contained
in the particular lists thereof wrote upon this and the preceeding Page. That the said Duty
Amounts in whole to the Sum of Twenty Six pounds five Shillings Sterling; and that upon
29th Decr [December] 1779 I sent by Post to John Robertson Collector of the said Duty for the Shire
aforesaid an exact Duplicate of the above Acct. [Account] duly examined and compared with the foregoing
George Ballantyne
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).