Volume contents
- 1 - 1785-86 , Aberdeenshire
- 13 - 1785-86 , Argyll
- 19 - 1785-86 , Ayrshire
- 29 - 1785-86 , Banffshire
- 33 - 1785-86 , Berwickshire
- 43 - 1785-86 , Caithness
- 45 - 1785-86 , Clackmannanshire
- 47 - 1785-86 , Cromartyshire
- 49 - 1785-86 , Dunbartonshire
- 53 - 1785-86 , Dumfriesshire
- 57 - 1785-86 , Midlothian (Edinburghshire)
- 81 - 1785-86 , East Lothian (Haddingtonshire)
- 89 - 1785-86 , Midlothian continued
- 91 - 1785-86 , Morayshire (Elginshire)
- 95 - 1785-86 , Fife
- 107 - 1785-86 , Angus (Forfarshire)
- 113 - 1785-86 , Inverness-shire
- 115 - 1785-86 , Kincardineshire
- 119 - 1785-86 , Kinross-shire
- 121 - 1785-86 , Kirkcudbrightshire
- 125 - 1785-86 , Lanarkshire
- 141 - 1785-86 , Nairnshire
- 145 - 1785-86 , Orkney
- 149 - 1785-86 , Peeblesshire
- 155 - 1785-86 , Perthshire
- 165 - 1785-86 , Ross-shire
- 167 - 1785-86 , Renfrewshire
- 174A - 1785-86 , Ross-shire continued
- 175 - 1785-86 , Roxburghshire
- 179 - 1785-86 , Selkirkshire
- 181 - 1785-86 , Shetland
- 183 - 1785-86 , Stirlingshire
- 191 - 1785-86 , Sutherland
- 193 - 1785-86 , West Lothian (Linlithgowshire)
- 201 - 1785-86 , 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 |
|---|---|---|---|---|---|---|---|---|---|---|---|
| Tingwall Parish | |||||||||||
| 17 Sep 1785 | James Scott of Scalloway | Peter Gray | Body Servant | 1 | 1 | £0.18.9 | |||||
| William Balfour of Trenaby | Scott Gun | Body Servant | 1 | 1 | £0.18.9 | ||||||
| 2 | 2 | £1.17.6 | |||||||||
| Delting Northmave Parishes | |||||||||||
| 5 Oct 1785 | Gideon Gifford of Busta | William Omond, [ ] Johnston |
Gardener, Body Servant |
2 | 2 | £1.17.6 | |||||
| Andrew Gifford of Ollaberrie | Body Servant | 1 | 1 | £0.18.9 | |||||||
| 3 | 3 | £2.16.3 | |||||||||
| Lunisting Parish | |||||||||||
| 14 Nov 1785 | Robert Hunter of Lunna | James Omond | Gardener | 1 | 1 | £0.18.9 | |||||
| John Bruce Steuart of Simbester | Alexander Ramsay Alexander Henderson James Garrick |
Gardener Body Servant Body Servant |
3 | 3 | £3.7.6 | ||||||
| 4 | 1 | 3 | £4.6.3 | ||||||||
| Town of Lerwick & Island of Bressay | |||||||||||
| 13 Dec 1785 | John Bruce of Sumburgh | James Manson | Menial Servant | 1 | 1 | £0.18.9 | |||||
| Walter Scott of Scotshall | James Lugn | Body Servant | 1 | 1 | £0.18.9 | ||||||
| Arthur Nicolson of Lochend | Robert Anderson | Body Servant | 1 | 1 | £0.18.9 | ||||||
| James Ross Merchant | Nicol Johnston | Menial Servant | 1 | 1 | £0.18.9 | ||||||
| John Mouat Sur. [Surveyor] of Customs | James Archbald | Menial Servant | 1 | 1 | £0.18.9 | ||||||
| 5 | 5 | £4.13.9 | |||||||||
| Parishes Collected | |||||||||||
| Parish of Tingwall | 2 | 2 | £1.17.6 | ||||||||
| Delting & Northmavine | 3 | 3 | £2.16.3 | ||||||||
| Lunisting [Lunnasting] | 4 | 1 | 3 | £4.6.3 | |||||||
| Town of Lerwick and Island of Bressay | 5 | 5 | £4.13.9 | ||||||||
| 14 | 11 | 3 | £13.13.9 |
Transcribe other information
[Page] 181
Proof
11 Servants at £1.5.0 each p [per] year for three quarters of a Year is £10.6.3
3 Servants at £1.10.0 each p [per] year for three quarters of a Year is £3.7.6
14.............................................................................................Total £13.13.9
I John Henderson Surveyor do hereby certify that upon carefull Examination of the forgoing
Tax I find they amount in Whole to Thirteen pounds thirteen Shillings & nine pence and
that upon the Twinty ninth day of May JajvijC [seventeen hundred] and Eighty six years I left Henry Ross
Collector of the said Tax for the Lordship of Zetland at his office in Lerwick an exact Du
plicate of the above account duly examined & compared with the foregoing which contained
my Oath that notices were Left with the Several Inhabitants or at three Dwelling Houses
of the dates annexed to their Respective names John Henderson Surveyor
Lerwick in Shetland 29th May 1786
Sworn before John Bruce V:A: Dept [Vice Admiral Depute]
Scottish Exchequer (Tax Records), Male servant tax - Volume 5 - Counties (see 'More info' for county details), E326/5/5
Volume 5 contains male servant tax rolls, 1785-1786, for each county except the county of Buteshire. Royal burghs are covered by volume 6.
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).