, Male servant tax - Volume 7 - Counties (see 'More info' for county details), E326/5/7&destination=/virtual-volumes/volume-images/volume_data-E326-5-7/REX01666?image_number=49){kind=link}
Volume contents
- 1 - 1786-87 , Aberdeenshire
- 13 - 1786-87 , Argyll
- 19 - 1786-87 , Ayrshire
- 31 - 1786-87 , Banffshire
- 35 - 1786-87 , Berwickshire
- 43 - 1786-87 , Buteshire
- 45 - 1786-87 , Caithness
- 47 - 1786-87 , Clackmannanshire
- 49 - 1786-87 , Cromartyshire
- 51 - 1786-87 , Dunbartonshire
- 55 - 1786-87 , Dumfriesshire
- 61 - 1786-87 , East Lothian
- 69 - 1786-87 , Midlothian (Edinburghshire)
- 99 - 1786-87 , Morayshire (Elginshire)
- 103 - 1786-87 , Fife
- 115 - 1786-87 , Angus (Forfarshire)
- 121 - 1786-87 , Inverness-shire
- 123 - 1786-87 , Kincardineshire
- 127 - 1786-87 , Kinross-shire
- 129 - 1786-87 , Kirkcudbrightshire
- 133 - 1786-87 , Lanarkshire
- 149 - 1786-87 , Nairnshire
- 153 - 1786-87 , Orkney
- 155 - 1786-87 , Peeblesshire
- 159 - 1786-87 , Perthshire
- 171 - 1786-87 , Renfrewshire
- 179 - 1786-87 , Ross-shire
- 181 - 1786-87 , Roxburghshire
- 185 - 1786-87 , Selkirkshire
- 187 - 1786-87 , Shetland
- 189 - 1786-87 , Stirlingshire
- 197 - 1786-87 , Sutherland
- 199 - 1786-87 , West Lothian (Linlithgowshire)
- 207 - 1786-87 , 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 |
|---|---|---|---|---|---|---|---|---|---|---|---|
| Cullicudden Parish | |||||||||||
| 24 Sep 1786 | George Gun Munro Pounds field | Alexander McIntosh | Groom | 1 | 1 | £2.10.0 | |||||
| William Finlay | Gardener | 1 | 1 | £2.10.0 | |||||||
| David Urqhart Esqr New Mill | James Rynie | Postillion | 1 | 1 | £1.5.0 | ||||||
| Collin McKenzie | House Serv [servant] | 1 | 1 | £1.5.0 | |||||||
| Mrs Grant of Brealangwell | John McKenzie | Gardener | 1 | 1 | £1.5.0 | ||||||
| 5 | 2 | 3 | £8.15.0 | ||||||||
| Cromarty Town & Parish | |||||||||||
| 25 Sep 1786 | Alexander Ross Esqr of Cromarty | George Barron | Gardener | 1 | 1 | £1.5.0 | |||||
| Dr [Doctor] Alexander McKenzie | John McDonald | House Servt [servant] | 1 | 1 | £1.5.0 | ||||||
| Capt [Captain] John McKenzie | Alexander McDonald | House Serv [Servant] | 1 | 1 | £1.5.0 | ||||||
| 3 | 3 | £3.15.0 | |||||||||
| Parishes Collected | |||||||||||
| Cullscadden Parish | 5 | 2 | 5 | £8.15.0 | |||||||
| Cromarty Town & Parish | 3 | 3 | £3.15.0 | ||||||||
| 8 | 2 | 8 | £12.10.0 |
Transcribe other information
[page] 49
Survey of the MALE SERVANTS TAX Arisen in the Shire of Cromerty from 5th April 1786 to 5th April 1787 by Hugh McFarquhar Surveyor
Proof
2 Bachelors Servts[servants] at .. £2.10.0 each .. £5.0.0
6 Servants at .. £1.5.0 .. each .. £7.10.0
£12.10.0 Total .. £12.10.0
I Hugh McFarquhar Surveyor aforesaid do hereby certify, that upon carefull examination of the
foregoing Rates and Duties, I find that they Amount in whole to Twelve Pounds Ten Shillings. And that upon
the eighteenth day of this crrt [current] month of November, I delivered to James Walker Ross Collector of said Duties
for the Shire aforesaid, an exact Duplicate of the above Acct [account] duly examined & compared with the
foregoing, which contains my oath, that it contained the numbers of Servants returned to me by the aforesaid
masters or mistress's, or that they kept or employed according to the best of my knowledge or information.
I am 22nd November 1786 .. [signed] Hugh McFarquhar Surveyor
Scottish Exchequer (Tax Records), Male servant tax - Volume 7 - Counties (see 'More info' for county details), E326/5/7
Volume 7 contains male servant tax rolls, 1786-1787, for each county. Royal burghs are covered by volume 8.
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).