, Male servant tax - Volume 9 - Counties (see 'More info' for county details), E326/5/9&destination=/virtual-volumes/volume-images/volume_data-E326-5-9/REX01666?image_number=136){kind=link}
Volume contents
- 1 - 1787-88 , Aberdeenshire
- 9 - 1787-88 , Argyll
- 13 - 1787-88 , Ayrshire
- 25 - 1787-88 , Banffshire
- 29 - 1787-88 , Berwickshire
- 35 - 1787-88 , Buteshire
- 37 - 1787-88 , Caithness
- 39 - 1787-88 , Clackmannanshire
- 43 - 1787-88 , Cromartyshire
- 45 - 1787-88 , Dunbartonshire
- 49 - 1787-88 , Dumfriesshire
- 53 - 1787-88 , East Lothian (Haddingtonshire)
- 59 - 1787-88 , Fife
- 71 - 1787-88 , Angus (Forfarshire)
- 79 - 1787-88 , Inverness-shire
- 81 - 1787-88 , Kincardineshire
- 85 - 1787-88 , Kinross-shire
- 87 - 1787-88 , Kirkcudbrightshire
- 91 - 1787-88 , Lanarkshire
- 107 - 1787-88 , Midlothian (Edinburghshire)
- 135 - 1787-88 , Morayshire (Elginshire)
- 137 - 1787-88 , Nairnshire
- 141 - 1787-88 , Orkney
- 143 - 1787-88 , Peeblesshire
- 145 - 1787-88 , Perthshire
- 158 - 1787-88 , Renfrewshire
- 165 - 1787-88 , Ross-shire
- 167 - 1787-88 , Roxburghshire
- 171 - 1787-88 , Selkirkshire
- 173 - 1787-88 , Shetland
- 175 - 1787-88 , Stirlingshire
- 183 - 1787-88 , Sutherland
- 185 - 1787-88 , West Lothian (Linlithgowshire)
- 193 - 1787-88 , 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 |
|---|---|---|---|---|---|---|---|---|---|---|---|
| Parishes Collected | |||||||||||
| Speymouth Parish | 1 | 1 | £1.5.0 | ||||||||
| St. Andrews Parish | 2 | 2 | £2.10.0 | ||||||||
| Elgin Parish | 2 | 2 | £2.10.0 | ||||||||
| Drainie Parish | 4 | 2 | 4 | £7.10.0 | |||||||
| Duffus Parish | 1 | 1 | £1.5.0 | ||||||||
| Alvess Parish | 1 | 1 | £1.5.0 | ||||||||
| Forres Parish | 1 | 1 | £1.5.0 | ||||||||
| Dyke Parish | 7 | 7 | £10.10.0 | ||||||||
| Rafford Parish | 4 | 4 | £5.0.0 | ||||||||
| Knockandow Parish | 2 | 2 | 2 | £5.0.0 | |||||||
| Inveravon Parish | 4 | 4 | 4 | £11.0.0 | |||||||
| Duthell Parish | 1 | 1 | £1.5.0 | ||||||||
| 30 | 8 | 19 | 11 | £50.5.0 |
Transcribe other information
[Page] 136
Survey of the MALE SERVANTS TAX. for the County of Elgin Contin [Continued]
Proof
8 Batchelors Servants at £1.5.0 each over & above the Duty for a year is £10.0.0
19 Servants at £1.5.0 each for a year is £23.15.0
11 Servants at £1.10.0 each for a year is £16.10.0
£50.5.0
I Patrick Mcdonald Surveyor aforesaid do hereby certify that upon carefull Examination of the
foregoing several Rates & Duties on Male Servants I find they amount in whole to Fifty pounds five
Shillings Sterlg. [Sterling] and that I delivered to John Duff Esq Collector of said Dutys for the County of Elgin on the
Twentieth day of Novemr [November] Currt. [Current] which contained my Oath that the foregoing Inhabitants were duly served
with requisitions and that the assesments were made up from the Lists and answers now in my possession
Patrick McDonald Surveyor
Sworn before me at Forres the 10th Novr [November] Alexander Grant J.P. [Justice of the Peace]
Scottish Exchequer (Tax Records), Male servant tax - Volume 9 - Counties (see 'More info' for county details), E326/5/9
Volume 9 contains male servant tax rolls, 1787-1788, for each county. Royal burghs are covered in volume 10.
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).