, Male servant tax - Volume 5 - Counties (see 'More info' for county details), E326/5/5&destination=/virtual-volumes/volume-images/volume_data-E326-5-5/REX01666?image_number=191){kind=link}
Volume contents
- 1 - 1785-86 , Aberdeenshire
- 13 - 1785-86 , Argyll
- 19 - 1785-86 , Ayrshire
- 29 - 1785-86 , Banffshire
- 33 - 1785-86 , Berwickshire
- 43 - 1785-86 , Caithness
- 45 - 1785-86 , Clackmannanshire
- 47 - 1785-86 , Cromartyshire
- 49 - 1785-86 , Dunbartonshire
- 53 - 1785-86 , Dumfriesshire
- 57 - 1785-86 , Midlothian (Edinburghshire)
- 81 - 1785-86 , East Lothian (Haddingtonshire)
- 89 - 1785-86 , Midlothian continued
- 91 - 1785-86 , Morayshire (Elginshire)
- 95 - 1785-86 , Fife
- 107 - 1785-86 , Angus (Forfarshire)
- 113 - 1785-86 , Inverness-shire
- 115 - 1785-86 , Kincardineshire
- 119 - 1785-86 , Kinross-shire
- 121 - 1785-86 , Kirkcudbrightshire
- 125 - 1785-86 , Lanarkshire
- 141 - 1785-86 , Nairnshire
- 145 - 1785-86 , Orkney
- 149 - 1785-86 , Peeblesshire
- 155 - 1785-86 , Perthshire
- 165 - 1785-86 , Ross-shire
- 167 - 1785-86 , Renfrewshire
- 174A - 1785-86 , Ross-shire continued
- 175 - 1785-86 , Roxburghshire
- 179 - 1785-86 , Selkirkshire
- 181 - 1785-86 , Shetland
- 183 - 1785-86 , Stirlingshire
- 191 - 1785-86 , Sutherland
- 193 - 1785-86 , West Lothian (Linlithgowshire)
- 201 - 1785-86 , Wigtownshire
| Date | Masters & mistresses names & designations | Servants names | Quality of servants | Number of servants | Bachelor servants | One and two servants | Three and four servants | Five to seven servants | Eight to ten servants | Eleven or more servants | Duty |
|---|---|---|---|---|---|---|---|---|---|---|---|
| 1785 | Golspey Parish | ||||||||||
| 5 Dec 1785 | Rt Honle [Right Honourable] Countess of Sutherland | William Hutton | Gardener | 1 | 1 | £0.18.9 | |||||
| Colonel James Sutherland Dunrobin | David Ross | Groom &c | 2 | 1 | £0.18.9 | ||||||
| 2 | 2 | £1.17.6 | |||||||||
| Loth Parish | |||||||||||
| 5 Dec 1785 | Mr Dugald Gilchrist | Groom &c | 3 | 1 | 1 | £1.17.6 | |||||
| 9 Dec 1785 | Capt. [Captain] John Gordon of Carrol | Groom &c | 4 | 1 | £0.18.9 | ||||||
| 2 | 1 | 2 | £2.16.3 | ||||||||
| Rogart Parish | |||||||||||
| 5 Dec 1785 | Lieut Coll [Lieutenant Colonel] John Sutherland at Kinnauld | Groom | 5 | 1 | £0.18.9 | ||||||
| Farr Parish | |||||||||||
| 16 Sep 1785 | Rt Hon: [Right Honourable] Lord Reay | Angus McKay | Footman | 6 | 1 | 1 | £1.17.6 | ||||
| Reay Parish | |||||||||||
| 15 Sep 1785 | Capt: [Captain] G McKay of Bighouse | John McDonald | Groom &c | 7 | 1 | £0.18.9 | |||||
| Parishes Collected | |||||||||||
| Golspey Parish | 2 | 2 | £1.17.6 | ||||||||
| Loth Parish | 2 | 1 | 2 | £2.16.3 | |||||||
| Rogart Parish | 1 | 1 | £0.18.9 | ||||||||
| Farr Parish | 1 | 1 | 1 | £1.17.6 | |||||||
| Reay Parish | 1 | 1 | £0.18.9 | ||||||||
| 7 | 2 | 7 | Total | £8.8.9 |
Transcribe other information
[Page] 191
A Survey for the Shire of Sutherland from 5th July 1784 to 5 April 1785
By Andrew Liddell Surveyor
Proof
7 Servants at £1.5.0 for ¾ year £6.11.3
2 Batchrs [Batchelor] Servants at £1.5.0 for ¾ year £1.17.6
£8.8.9 Total
[I] Andrew Liddell Surveyor Do hereby Certify That upon Examination the foregoing Duties do amount to
Eight Pounds Eight Shillings & Nine Pence And that upon the 16th January 1786 I sent to Mr Dugald
Gilchrist Collector of the Cess for Sutherland Shire a Duplicate of the foregoing Account, which contained
[my] Oath That Notices were left with the foregoing Masters & Mistresses or at their Dwelling Houses of the
Dates annexed to their Names
Andrew Liddell Surveyor
Scottish Exchequer (Tax Records), Male servant tax - Volume 5 - Counties (see 'More info' for county details), E326/5/5
Volume 5 contains male servant tax rolls, 1785-1786, for each county except the county of Buteshire. Royal burghs are covered by volume 6.
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).