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 | Cullicudden Parish | ||||||||||
| Dec 1785 | George Gun Munro Esq. B [Bachelor] | Alexander McIntosh | riding Servt. [Servant] | 1 | 1 | 1 | £1.17.6 | ||||
| 1 | 1 | £1.17.6 | |||||||||
| Cromarty Town & Parish | |||||||||||
| George Ross of Cromarty Esq. | George Barron | Gardener | 1 | 1 | £0.18.9 | ||||||
| Doctor Alexander McKinzie | John McDonald | House Servt. [Servant] | 1 | 1 | £0.18.9 | ||||||
| Capt. [Captain] Stuart | House Servt. [Servant] | 1 | 1 | £0.18.9 | |||||||
| Capt. [Captain] John McKenzie B [Bachelor] | John Munro Petter Tallboy |
Bodie Servt. [Servant] Driver |
1 | 1 | 1 | £1.17.6 | |||||
| Petter Tallboy | Driver | 1 | 1 | 1 | £1.17.6 | ||||||
| 5 | 2 | 5 | £6.11.3 | ||||||||
| Parishes Collected | |||||||||||
| Cullicudden Parish | 1 | 1 | 1 | £1.17.6 | |||||||
| Cromarty Town of Parish | 5 | 2 | 5 | £6.11.3 | |||||||
| 6 | 3 | 6 | £8.8.9 |
Transcribe other information
[Page] 47
A Survey of the Rates & Duties on Male Servants, Arisin in the Shire of Cromerty from 5th Jully
1785 to 5th Aprile 1786 By Hugh MacFarquhar Surveyor
Proof
3 Batchelor Servt [Servants] viz
1 batchelor Servt [Servant] at £1.17.6 £1.17.6
2 Batchelor Sert [Servants] at £1.17.6 each is £3.15.0
3 Servants at £0.18.9 each is £2.16.3
£5.8.9 Total
I Hugh MacFarquhar Surveyor Aforesaid , do hereby certify, That upon carefull examination
of the foregoing Rates & Duties, I find the Amount in whole to Eight pounds eight Shillings & Ninepence
and that upon the fourteenth day of this current Moneth of february, I deliverd to Mr. Walter Ross
Collector of said Duties for the Shire aforesaid, an exact Duplicate of the Above Acct. [Account] duly examined and
compared with the foregoing, which containd my Oath, that the above lists containd the number of
Servants returnd to me by their masters, or that they kept or employed according to the best of my
knowledge or information.
Hugh McFarquhar Surveyor
Tain 14th febry [February] 1786
[Written on page in different handwriting] Proof
To 3 Batchelors Servts [Servants] at £0.18.9 is £2.16.3
6 Servts [Servants] at £0.18.9 is £5.12.6
£8.8.9
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).