Male servant tax rolls 1777-1798

The male servant tax was levied on the households employing 'non-essential' male servants from 1777 onwards. This excluded farm labourers, industrial workers and servants in businesses like shops and inns. The tax was aimed primarily at the wealthy in town and country who could afford domestic or personal servants (such as cooks, butlers, valets, grooms, gardeners and coachmen). The tax schedules (National Records of Scotland, E326/5) cover the years 1777-1779, 1785-1795 and 1797-1798 and are divided county by county and then by parish and household, with separate volumes for the royal burghs. The parish and burgh schedules are arranged by household, listing the name of each household liable for the tax and usually the name and designation of each servant.