, 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=193){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 |
|---|---|---|---|---|---|---|
| Parish of Golspey | ||||||
| 1 Mar 1780 | 1 | Major Sutherland at Dunrobin | 1 | William Hutton | Gardner | £1.1.0 |
| 2 | William Duke | Footman | £1.1.0 | |||
| 2 | £2.2.0 | |||||
| Kintail Parish | ||||||
| 3 Feb 1780 | 2 | Right Honle [Honourable] Lord Reay | 3 | Angus Campbel | Bodt Sert [Servant] | £1.1.0 |
| 4 | James Grubb | Gardener | £1.1.0 | |||
| 3 | Honle [Honourable] George McKay of Reay | 5 | John McKay | House Sert [Servant] | £1.1.0 | |
| 6 | Robert Clerk | Groom | £1.1.0 | |||
| 4 | £4.4.0 | |||||
| Farr Parish | ||||||
| 5 Feb 1780 | 4 | John McKay of Strathie | 7 | James Stott | Groom | £1.1.0 |
| 1 | £1.1.0 | |||||
| Parishes Collected | ||||||
| Golspey Parish | 2 | £2.2.0 | ||||
| Kintail Parish | 4 | £4.4.0 | ||||
| Farr Parish | 1 | £1.1.0 | ||||
| 7 | Total £7.7.0 |
Transcribe other information
[Page] 193
A survey of Servants in the County of Sutherland from 25th
march 1778 to 25th march 1779 By Andrew Liddell Surveyor
Proof
7 Servants at £1.1.0 each is £7.7.0
I Andrew Liddell Surveyor aforesaid do hereby certify That upon careful Examin-
ation of the foregoing several Rates & Duties I find they amount in whole to Seven
Pounds seven Shillings & that upon the 25th April last I delivered to Mr Dugald
Gilchrist Collector of the said Duties for the County aforesaid an exact Duplicate
of the above account duly examined & compared with the foregoing which
contained my Oath that Notices were left with the Several Masters & Mistresses or
at their dwelling Houses of the dates annexed to their respective Names
that They were to be charged with the sums hereby certified to be due
from Them Andrew Liddell Surveyor
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).