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.
| Name | Description |
|---|---|
| Male servant tax rolls, volume 01 (1777-8, counties) | Volume 1 contains male servant tax rolls, 1777-8, for each county except Orkney, Shetland, and Buteshire. Royal burghs are covered in volume 2. |
| Male servant tax rolls, volume 02 (1777-8, burghs) | Volume 2 contains male servant tax rolls, 1777-1778, for each of the following burghs: Aberdeen, Arbroath, Ayr, Burntisland, Campbeltown, Cupar, Dumfries, Dunbar, Dundee, Edinburgh, Elgin, Forfar, Forres, Glasgow, Haddington, Inveraray, Irvine, Jedburgh, Kirkcaldy, Montrose, Perth, Rutherglen, St. Andrews, Stirling, Tain and Wigtown. |
| Male servant tax rolls, volume 03 (1778-9, counties) | Volume 3 contains male servant tax rolls, 1778-1779, for each county except Shetland and Buteshire. Royal burghs are covered in volume 4. |
| Male servant tax rolls, volume 04 (1778-9, burghs) | Volume 4 contains male servant tax rolls, 1778-1779, for each of the following burghs: Aberdeen, Arbroath, Ayr, Campbeltown, Cupar, Dumfries, Dunbar, Dundee, Edinburgh, Forfar, Glasgow, Haddington, Inverness, Inveraray, Irvine, Jedburgh, Kirkcaldy, Montrose, North Berwick, Perth, Rutherglen, St. Andrews, Stirling, Tain and Wigtown. |
| Male servant tax rolls, volume 05 (1785-6, counties) | Volume 5 contains male servant tax rolls, 1785-1786, for each county except the county of Buteshire. Royal burghs are covered by volume 6. |
| Male servant tax rolls, volume 06 (1785-6, burghs) | Volume 6 contains male servant tax rolls, 1785-1786, for each of the following burghs: Aberdeen, Arbroath, Ayr, Banff, Brechin, Cullen, Cupar, Dumbarton, Dumfries, Dunbar, Dundee, Dunfermline, Edinburgh, Elgin, Forfar, Forres, Glasgow, Haddington, Inverness, Inveraray, Irvine, Jedburgh, Kinghorn, Kirkcaldy, Kirkwall, Lanark, Linlithgow, Montrose, Nairn, North Berwick, Peebles, Perth, Queensferry, Rutherglen, St. Andrews, Stirling, and Tain. |
| Male servant tax rolls, volume 07 (1786-7, counties) | Volume 7 contains male servant tax rolls, 1786-1787, for each county. Royal burghs are covered by volume 8. |
| Male servant tax rolls, volume 08 (1786-7, burghs) | Volume 8 contains male servant tax rolls, 1786-1787, for each of the following burghs: Aberdeen, Arbroath, Ayr, Banff, Brechin, Cupar, Dumbarton, Dumfries, Dunbar, Dundee, Dunfermline, Edinburgh, Elgin, Forfar, Forres, Glasgow, Haddington, Inverness, Inveraray, Irvine, Jedburgh, Kinghorn, Kirkcaldy, Kirkwall, Lanark, Linlithgow, Lochmaben, Montrose, Nairn, North Berwick, Peebles, Perth, Queensferry, Rutherglen, St. Andrews, Stirling, Stranraer and Tain. |
| Male servant tax rolls, volume 09 (1787-8, counties) | Volume 9 contains male servant tax rolls, 1787-1788, for each county. Royal burghs are covered in volume 10. |
| Male servant tax rolls, volume 10 (1787-8, burghs) | Volume 10 contains male servant tax rolls, 1787-1788, for each of the following burghs: Aberdeen, Annan, Arbroath, Ayr, Banff, Brechin, Cullen, Cupar, Dumbarton, Dumfries, Dunbar, Dundee, Dunfermline, Edinburgh, Elgin, Forfar, Glasgow, Haddington, Inveraray, Irvine, Jedburgh, Kinghorn, Kirkcaldy, Kirkwall, Lanark, Linlithgow, Montrose, North Berwick, Peebles, Perth, Queensferry, Rothesay, Rutherglen, St. Andrews, Stirling, Stranraer, and Tain. |
| Male servant tax rolls, volume 11 (1788-9, counties) | Volume 11 contains male servant tax rolls, 1788-1789, for each county. Royal burghs are covered in volume 12. |
| Male servant tax rolls, volume 12 (1788-9, burghs) | Volume 12 contains male servant tax rolls, 1788-1789, for each of the following burghs: Aberdeen, Annan, Anstruther Easter, Arbroath, Ayr, Banff, Brechin, Cullen, Cupar, Dumbarton, Dumfries, Dunbar, Dundee, Dunfermline, Edinburgh, Elgin, Glasgow, Haddington, Inveraray, Irvine, Jedburgh, Kinghorn, Kirkcaldy, Kirkwall, Lanark, Linlithgow, Montrose, North Berwick, Peebles, Perth, Queensferry, Rothesay, St. Andrews, Stirling, Stranraer, and Tain. |
| Male servant tax rolls, volume 13 (1789-90, counties) | Volume 13 contains male servant tax rolls, 1789-1790, for the following counties: Aberdeenshire, Ayrshire, Argyll, Banffshire, Berwickshire, Buteshire, Caithness, Clackmannanshire, Cromartyshire, Dunbartonshire, Dumfriesshire and Midlothian. Royal burghs are covered in volume 14. |
| Male servant tax rolls, volume 14 (1789-90, burghs) | Volume 14 contains male servant tax rolls, 1789-1790, for each of the following burghs: Aberdeen, Annan, Anstruther Easter, Arbroath, Ayr, Banff, Brechin, Cullen, Cupar, Dumbarton, Dumfries, Dunbar, Dundee, Dunfermline, Edinburgh, Elgin, Forfar, Forres, Glasgow, Haddington, Inveraray, Irvine, Jedburgh, Kinghorn, Kirkcaldy, Kirkwall, Lanark, Linlithgow, Montrose, North Berwick, Peebles, Perth, Queensferry, Rothesay, St. Andrews, Stirling, Stranraer, Tain and Wigtown. |
| Male servant tax rolls, volume 15 (1790-1, counties) | Volume 15 contains male servant tax rolls, 1790-1791, for each county except Orkney. Royal burghs are covered in volume 16. |
| Male servant tax rolls, volume 16 (1790-1, burghs) | Volume 16 contains male servant tax rolls, 1790-1791, for each of the following burghs: Aberdeen, Annan, Anstruther Easter, Arbroath, Ayr, Banff, Brechin, Cullen, Cupar, Dumbarton, Dumfries, Dunbar, Dundee, Dunfermline, Edinburgh, Elgin, Forres, Glasgow, Haddington, Inveraray, Irvine, Jedburgh, Kinghorn, Kirkcaldy, Kirkwall, Lanark, Linlithgow, Montrose, North Berwick, Peebles, Perth, Queensferry, Rothesay, St. Andrews, Stirling, Stranraer, Tain and Wigtown. |
| Male servant tax rolls, volume 17 (1791-2, counties) | Volume 17 contains male servant tax rolls, 1791-1792, for each county except Orkney. Royal burghs are covered in volume 18. |
| Male servant tax rolls, volume 18 (1791-2, burghs) | Volume 18 contains male servant tax rolls, 1791-1792, for each of the following burghs: Aberdeen, Arbroath, Ayr, Banff, Brechin, Cullen, Cupar, Dumbarton, Dumfries, Dunbar, Dundee, Dunfermline, Edinburgh, Elgin, Forres, Glasgow, Haddington, Inveraray, Irvine, Jedburgh, Kinghorn, Kirkcudbright, Kirkcaldy, Kirkwall, Lanark, Linlithgow, Montrose, Nairn, North Berwick, Peebles, Perth, Queensferry, St. Andrews, Stirling, Stranraer, Tain and Wigtown. |
| Male servant tax rolls, volume 19 (1792-3, counties) | Volume 19 contains male servant tax rolls, 1792-1793, for each county except Orkney. Royal burghs are covered in volume 20. |
| Male servant tax rolls, volume 20 (1792-3, burghs) | Volume 20 contains male servant tax rolls, 1792-1793, for each of the following burghs: Aberdeen, Arbroath, Ayr, Banff, Brechin, Cullen, Cupar, Dumbarton, Dumfries, Dunbar, Dundee, Dunfermline, Edinburgh, Elgin, Forres, Glasgow, Haddington, Inveraray, Irvine, Kinghorn, Kirkcudbright, Kirkcaldy, Kirkwall, Lanark, Linlithgow, Montrose, Nairn, North Berwick, Peebles, Perth, Queensferry, St. Andrews, Stirling, Tain and Wigtown. |
| Male servant tax rolls, volume 21 (1793-4, counties) | Volume 21 contains male servant tax rolls, 1793-1794, for each county except Orkney. This volume also contains information on the following burghs: Elgin, Inveraray, Queensferry, and Stirling (but see also volume 22 for rolls for these burghs). |
| Male servant tax rolls, volume 22 (1793-4, burghs) | Volume 22 contains male servant tax rolls, 1793-1794, for each of the following burghs: Aberdeen, Arbroath, Ayr, Banff, Brechin, Crail, Cullen, Cupar, Dumbarton, Dumfries, Dunbar, Dundee, Dunfermline, Edinburgh, Elgin, Forfar, Forres, Glasgow, Haddington, Inverness, Inveraray, Irvine, Jedburgh, Kinghorn, Kirkcudbright, Kirkcaldy, Kirkwall, Lanark, Linlithgow, Montrose, Nairn, North Berwick, Peebles, Perth, Queensferry, St. Andrews, Stirling, Stranraer, Tain and Wigtown. See also volume 21 for the burghs of Elgin, Inveraray, Queensferry and Stirling. |
| Male servant tax rolls, volume 23 (1794-5, counties) | Volume 23 contains male servant tax rolls, 1794-1795, for each county. Royal burghs are covered in volume 24. |
| Male servant tax rolls, volume 24 (1794-5, burghs) | Volume 24 contains male servant tax rolls, 1794-1795, for each of the following burghs: Aberdeen, Arbroath, Ayr, Banff, Crail, Cullen, Cupar, Dumbarton, Dumfries, Dunbar, Dundee, Dunfermline, Edinburgh, Elgin, Forres, Glasgow, Haddington, Inverness, Inveraray, Irvine, Jedburgh, Kinghorn, Kirkcudbright, Kirkcaldy, Kirkwall, Lanark, Linlithgow, Montrose, Nairn, North Berwick, Perth, Queensferry, Rutherglen, St. Andrews, Stirling, Stranraer, Tain and Wigtown. |
| Male servant tax rolls, volume 25 (1795-8, counties) | Volume 25 contains male servant tax rolls for each county except Orkney. For most counties the rolls cover 1795-6 but those for Caithness, Cromartyshire, Lanarkshire, Morayshire, Nairnshire, and Sutherland cover 1796-7 and those for Midlothian and Ross-shire cover 1796-1798. |
| Male servant tax rolls, volume 26 (1797-8, burghs) | Volume 26 contains male servant tax rolls, 1797-1798, for each of the following burghs: Aberdeen, Arbroath, Annan, Ayr, Banff, Brechin, Cullen, Cupar, Dumbarton, Dumfries, Dunbar, Dundee, Dunfermline, Dyasrt, Edinburgh, Elgin, Forres, Glasgow, Inveraray, Irvine, Jedburgh, Kinghorn, Kirkcudbright, Kirkcaldy, Kirkwall, Montrose, North Berwick, Perth, Queensferry, St. Andrews, Stirling, Stranraer, Tain and Wigtown. |
| Male servant tax rolls, volume 27 (1797-8, counties) | Volume 27 contains male servant tax rolls, 1797-1798, for each county except Orkney. The following counties also contain rolls for 1796-1797: Midlothian, Morayshire, and Nairnshire. |