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 | ||||||
| 2 | Country part of Whithorn | 6 | Servants | £6.6.0 | ||
| 1 | Kirkmaiden | 3 | Servants | £3.3.0 | ||
| 1 | Stevenkirk | 3 | Servants | £3.3.0 | ||
| 1 | Inch | 7 | Servants | £7.7.0 | ||
| 1 | Kirkholm | 3 | Servants | £3.3.0 | ||
| 3 | Glenluce | 6 | Servants | £6.6.0 | ||
| 2 | Glaserton | 6 | Servants | £6.6.0 | ||
| 1 | Mochrom | 5 | Servants | £5.5.0 | ||
| 3 | Laswalt | 8 | Servants | £8.8.0 | ||
| 1 | Sorbie | 8 | Servants | £8.8.0 | ||
| Total | 16 | Masters | 55 | Servants | £57.17.0 |
Transcribe other information
Page 3
Proof 55 Servants Duty at One Guinea each per annum £57.15.0 ~ £57.17 [amount crossed out]
I William Brunton Assessor aforesaid do hereby certify that upon careful examination
I find that the foregoing Duty amounts in whole to the Sum of Fifty Seven Pounds Seventeen
Shillings Sterling: and that upon the 27 Decr [December] 1779 I sent by Post to Thomas Adair Collector
of the said Duty for the Shire aforesaid an exact Duplicate of the above account duly examined
and compared with the foregoing ~ William Brunton
Transcriber's notes
The amount of £57.17.0 is wrong and the Assessor appears to correct it in the "Proof" line, entering £57.15.0, but he still forwards £57.17.0 to the Collector.
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).