, 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=183){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 |
|---|---|---|---|---|---|---|---|---|---|---|---|
| Dornoch Parish | |||||||||||
| 15 Aug 1787 | Major M H. Bailie | Groom | 1 | 1 | 1 | £2.10.0 | |||||
| Golspey Parish | |||||||||||
| 15 Aug 1787 | Rt. Honl. [Right Honourable] Countess of Sutherld [Sutherland] | Gardener | 1 | 1 | £1.5.0 | ||||||
| 14 Aug 1787 | Col. [Colonel] James Sutherland of Uppat | Postillion | 1 | 1 | £1.5.0 | ||||||
| 2 | 2 | £2.10.0 | |||||||||
| Loth Parish | |||||||||||
| 20 Aug 1787 | Mr Dugald Gilchrist | Groom | 1 | 1 | 1 | £2.10.0 | |||||
| 14 Aug 1787 | Capt. [Captain] Gordon of Carrol | Groom | 1 | 1 | £1.5.0 | ||||||
| 2 | 1 | 2 | £3.15.0 | ||||||||
| Rogart Parish | |||||||||||
| 20 Aug 1787 | Lieut Col. [Lieutenant Colonel]Sutherld [Sutherland] At Kinnauld | Groom | 1 | 1 | £1.5.0 | ||||||
| Farr Parish | |||||||||||
| 11 Aug 1787 | Rt.Honl [Right Honourable] Lord Reay | Body Servant | 1 | 1 | 1 | £2.10.0 | |||||
| Reay Parish | |||||||||||
| 10 Aug 1787 | Capt. [Captain] George Mackay of Bighouse | Groom [Etc] | 1 | 1 | £1.5.0 | ||||||
| Parishes Collected | |||||||||||
| Dornoch Parish | 1 | 1 | 1 | £2.10.0 | |||||||
| Golspey Parish | 2 | 2 | £2.10.0 | ||||||||
| Loth Parish | 2 | 1 | 2 | £3.15.0 | |||||||
| Rogart Parish | 1 | 1 | £1.5.0 | ||||||||
| Farr Parish | 1 | 1 | 1 | £2.10.0 | |||||||
| Reay Parish | 1 | 1 | £1.5.0 | ||||||||
| 8 | 3 | 8 | Total £13.15.0 |
Transcribe other information
Survey for the Shire of Sutherland from 5 April 1786 to 5 April 1787
By Andrew Liddell Surveyor [Page] 183
Proof
3 Batchelor Servants at £1.5.0 Each is £3.15.0
8 Servants at £1.5.0 Each is £10.0.0
£13.15.0 Total
I Andrew Liddell Surveyor Do hereby Certify that the foregoing Rates & Duties do amount in
whole to Thirteen Pounds Fifteen Shillings and That upon 29 October 1787 I delivered to Mr
Dugald Gilchrist Collector of said Duties an exact Duplicate of the Above Account which contained
my Oath That notices were left with the several Masters & Mistresses or at their dwelling Houses
of the dates annexed to their Names Who have been truly charged according to the best of my Belief
or Judgment.
Andrew Liddell Surveyor
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).