, 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=43){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 |
|---|---|---|---|---|---|---|---|---|---|---|---|
| Cullicudden Parish | |||||||||||
| 2 Sep 1787 | George Gun Munro Pointsfield | Alexander McIntosh | House Sert [Servant] | 1 | 1 | £1.5.0 | |||||
| William Finlay | Gardiner | 1 | 1 | £1.5.0 | |||||||
| David Urquhart Esq | James Bryson | Postillion | 1 | 1 | £1.5.0 | ||||||
| Callum McIntosh | House Servt [Servant] | 1 | 1 | £1.5.0 | |||||||
| Mrs Grant of Balimore | Gardiner | 1 | 1 | £1.5.0 | |||||||
| 5 | 5 | £6.5.0 | |||||||||
| Cromarty Town & Parish | |||||||||||
| 24 Oct 1787 | Capt [Captain] John McKenzie | Postillion | 1 | 1 | £1.5.0 | ||||||
| House Servt [Servant] | 1 | 1 | £1.5.0 | ||||||||
| 2 | 2 | £2.10.0 | |||||||||
| Parishes Collected | |||||||||||
| Cullicudden Parish | 5 | 5 | £6.5.0 | ||||||||
| Cromarty Town & Parish | 2 | 2 | £2.10.0 | ||||||||
| 7 | 7 | £8.15.0 |
Transcribe other information
A Survey of the Rates & Duties on Male Servants Arisen in the Shire of Cromarty
from 5th April 1787 to 5th April 1788 By Hugh McFarquhar Surveyor
CROMORTY
[Page] 43
Proof
7 Servants @ £1.5.0 each £8.15.0
£8.15.0 Total
I Hugh McFarquhar Surveyor Aforesaid do hereby certify, That upon carefull examination of the foregoing
Rates & Duties, I find they Amount to Eight pounds, fifteen shillings, And that upon the fourteenth
day of Dec [December] current I delivered to Mr Walter Ross Collector of said Duties for the Shire Aforesaid
an exact duplicate of the above duly examined & compared with the foregoing
which contained my Oath that the Above lists contained the number of servants kept or employed by these
different Masters or Mistresses According to the best of my Knowledge or information
Hugh McFarquhar Surveyor
Tain 22 Dec [December] 1787
3
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).