, Female servant tax - Volume 26 - Counties (M-W) (see 'More info' for county details), E326/6/26&destination=/virtual-volumes/volume-images/volume_data-E326-6-26/REX01666?image_number=39){kind=link}
Volume contents
- 1 - Minutes , Midlothian (Edinburgh)
- 77 - Minutes , Elgin (Morayshire)
- 81 - Minutes , Nairnshire
- 83 - Minutes , Orkney
- 85 - Minutes , Peeblesshire
- 89 - Minutes , Perthshire
- 99 - Minutes , Renfrewshire
- 117 - Minutes , Ross-shire
- 121 - Minutes , Roxburghshire
- 125 - Minutes , Selkirkshire
- 127 - Minutes , Shetland
- 131 - Minutes , Stirlingshire
- 143 - Minutes , Sutherland
- 145 - Minutes , West Lothian (Linlithgow)
- 153 - Minutes , Wigtownshire
| Date | Masters/mistresses names and designations | Children under 14 | Servants names | Number of servants | Bachelor servants | One servant | Two servants | Three or more servants | Duty | 10% per 31 George III |
|---|---|---|---|---|---|---|---|---|---|---|
| 1791 | Brought Over | 84 | 11+2 | 57 | 14 | £14.7.6 | £1.8.9 | |||
| 20 Jun 1791 | Mr. Anderson New Quay | 1 | 1 | £0.2.6 | £0.0.3 | |||||
| Mrs. Begbie | 1 | 1 | £0.2.6 | £0.0.3 | ||||||
| Alexander Lang | 1 | 1 | £0.2.6 | £0.0.3 | ||||||
| Mrs. Crichton | 1 | 1 | £0.2.6 | £0.0.3 | ||||||
| John Jamieson Junr. [Junior] | 1 | 1 | £0.5.0 | £0.0.6 | ||||||
| James Anderson Cooper | 1 | 1 | £0.2.6 | £0.0.3 | ||||||
| Mr. Vogan | 1 | 1 | £0.2.6 | £0.0.3 | ||||||
| Thomas Robertson Baker | 1 | 1 | £0.2.6 | £0.0.3 | ||||||
| Captain Cassels | 1 | 1 | £0.2.6 | £0.0.3 | ||||||
| Mr. Middelton | 2 | 2 | £0.10.0 | £0.1.0 | ||||||
| ?? May 1791 | Mr. Moffat Drugist [Druggist] | 1 | 1 | £0.5.0 | £0.0.6 | |||||
| James Craig | 1 | 1 | £0.2.6 | £0.0.3 | ||||||
| Christopher Wood | 2 | 2 | £0.10.0 | £0.1.0 | ||||||
| Mr. Ross Bernard Street | 1 | 1 | £0.2.6 | £0.0.3 | ||||||
| Mrs. Mathieson with Bernard Street | 1 | 1 | £0.2.6 | £0.0.3 | ||||||
| Mr. Ramsay Junior | 1 | 1 | £0.2.6 | £0.0.3 | ||||||
| Ebenezer Martin | 2 | 2 | £0.10.0 | £0.1.0 | ||||||
| Robert Kerr Merchant | 2 | 2 | £0.10.0 | £0.0.3 | ||||||
| Miss Hume | 1 | 1 | £0.2.6 | |||||||
| John Thomson Naval Officer | 2 | 2 | £0.10.0 | £0.1.0 | ||||||
| James Morrison Merchant | 2 | 2 | £0.10.0 | £0.1.0 | ||||||
| James Pillans Merchant | 2 | 2 | £0.10.0 | £0.1.0 | ||||||
| John Thomson | 1 | 1 | £0.5.0 | £0.0.6 | ||||||
| Revd. [Reverend] Mr. Dickson | 1 | 1 | £0.5.0 | £0.0.6 | ||||||
| Mr. Miln, Merchant | 1 | 1 | £0.2.6 | £0.0.3 | ||||||
| Revd. [Reverend] Mr. Colquhoun | 1 | 1 | £0.2.6 | £0.0.3 | ||||||
| Mr. Naismith Wright | 1 | 1 | £0.2.6 | £0.0.3 | ||||||
| John McLean Merchant | 2 | 2 | £1.0.0 | £0.2.0 | ||||||
| Henry Strobath | 1 | 1 | £0.2.6 | £0.0.3 | ||||||
| Mr. McKerris | 1 | 1 | £0.2.6 | £0.0.3 | ||||||
| James White | 1 | 1 | £0.2.6 | £0.0.3 | ||||||
| James Haig | 1 | 1 | £0.5.0 | £0.0.6 | ||||||
| Robert Ramsay Sen. [Senior] | 2 | 2 | £0.10.0 | £0.1.0 | ||||||
| James Smith | 1 | 1 | £0.5.0 | 30.0.6 | ||||||
| Mr. Allison Rope Works | 1 | 1 | £0.2.6 | £0.0.3 | ||||||
| James Stodhart | 1 | 1 | £0.2.6 | £0.0.3 | ||||||
| Mr. Ogilvie | 1 | 1 | £0.5.0 | £0.0.6 | ||||||
| Carry over | 130 | 18+4 | 78 | 30 | £23.15.0 | £2.7.6 |
Transcribe other information
20 27
Transcriber's notes
Robert Kerr - This entry shows 2 servants with duty paid £0.10.0, but the 10% tax is only £0.0.3
Miss Hume - This entry shows 1 servant with duty paid £0.2.6, but no 10% tax recorded.
"Ebs" I have taken this abbreviation to be "Ebenezer" Martin. Is this correct?
Scottish Exchequer (Tax Records), Female servant tax - Volume 26 - Counties (M-W) (see 'More info' for county details), E326/6/26
Volume 26 contains female servant tax rolls for the following counties: Midlothian, Morayshire, Nairnshire, Orkney, Peeblesshire, Perthshire, Renfrewshire, Ross-shire, Roxburghshire, Selkirkshire, Shetland, Stirlingshire, Sutherland, West Lothian and Wigtownshire.
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).