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 |
|---|---|---|---|---|---|---|---|---|---|---|---|
| 1787 | Canisbay Parish | ||||||||||
| 10 Sep 1787 | Capt [Captain] Robert Sinclair of Freswick | Groom Etc. | 1 | 1 | £1.5.0 | ||||||
| Sir James Sinclair of Mey | Groom Etc | 1 | 1 | £1.5.0 | |||||||
| 2 | 2 | £2.10.0 | |||||||||
| Halkirk Parish | |||||||||||
| 15 Sep 1787 | Benjamin Williamson of Baniskirk | Groom Etc. | 1 | 1 | £1.5.0 | ||||||
| Olrick Parish | |||||||||||
| 21 Sep 1787 | James Traill of Hobister | Postillion Etc. | 1 | 1 | £1.5.0 | ||||||
| Thurso Parish | |||||||||||
| 21 Sep 1787 | Rt Honl [Right Honourable] Lady Jannet Sinclair of Ulbster | Postillion | 1 | 1 | £1.5.0 | ||||||
| Footboy | 1 | 1 | £1.5.0 | ||||||||
| 2 | 2 | £2.10.0 | |||||||||
| Wick Parish | |||||||||||
| 25 Aug 1787 | Benjamin Dunbar of Hemprigs | Gardener | 1 | 1 | £1.5.0 | ||||||
| Postillion Etc. | 1 | 1 | £1.5.0 | ||||||||
| 24 Aug 1787 | James Sinclair of Harpsdale | Groom | 1 | 1 | £1.5.0 | ||||||
| 3 | 3 | £3.15.0 | |||||||||
| Parishes Collected | |||||||||||
| Canisbay Parish | 2 | 2 | £2.10.0 | ||||||||
| Halkirk Parish | 1 | 1 | £1.5.0 | ||||||||
| Olrick Parish | 1 | 1 | £1.5.0 | ||||||||
| Thurso Parish | 2 | 2 | £2.10.0 | ||||||||
| Wick Parish | 3 | 3 | £3.15.0 | ||||||||
| 9 | 9 | £11.5.0 |
Transcribe other information
A Survey for the Shire of Caithness
Male Servants Tax
from 5 April 1786 to 5 April 1787
By Andrew Liddell Surveyor
CAITHNESS [Page] 37
Proof
9 Servants at £1.5.0 each is £11.5.0 Total
I Andrew Liddell Surveyor Do Certify That the foregoing Duties do amount in whole to Eleven
Pounds Five Shillings And that upon 3 November 1787 I delivered to Mr John Davidson Collector
of the Said Duties an exact Duplicate of the above Account which contains my Oath That
Notices were left with the several Masters & Mistresses or at their Dwelling houses of the Dates
annexed to their respective Names who have been truly charged according to the best of my belief or
Judgement 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).