Volume contents
- 1 - 1786-87 , Aberdeenshire
- 13 - 1786-87 , Argyll
- 19 - 1786-87 , Ayrshire
- 31 - 1786-87 , Banffshire
- 35 - 1786-87 , Berwickshire
- 43 - 1786-87 , Buteshire
- 45 - 1786-87 , Caithness
- 47 - 1786-87 , Clackmannanshire
- 49 - 1786-87 , Cromartyshire
- 51 - 1786-87 , Dunbartonshire
- 55 - 1786-87 , Dumfriesshire
- 61 - 1786-87 , East Lothian
- 69 - 1786-87 , Midlothian (Edinburghshire)
- 99 - 1786-87 , Morayshire (Elginshire)
- 103 - 1786-87 , Fife
- 115 - 1786-87 , Angus (Forfarshire)
- 121 - 1786-87 , Inverness-shire
- 123 - 1786-87 , Kincardineshire
- 127 - 1786-87 , Kinross-shire
- 129 - 1786-87 , Kirkcudbrightshire
- 133 - 1786-87 , Lanarkshire
- 149 - 1786-87 , Nairnshire
- 153 - 1786-87 , Orkney
- 155 - 1786-87 , Peeblesshire
- 159 - 1786-87 , Perthshire
- 171 - 1786-87 , Renfrewshire
- 179 - 1786-87 , Ross-shire
- 181 - 1786-87 , Roxburghshire
- 185 - 1786-87 , Selkirkshire
- 187 - 1786-87 , Shetland
- 189 - 1786-87 , Stirlingshire
- 197 - 1786-87 , Sutherland
- 199 - 1786-87 , West Lothian (Linlithgowshire)
- 207 - 1786-87 , 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 |
|---|---|---|---|---|---|---|---|---|---|---|---|
| 1786 | Lunisting Parish | ||||||||||
| 9 Aug 1786 | John Bruce Stuart of Simbister | Alexander Ramsay James Johnston James Mackay |
Gardener Body Servant Body Servant |
3 | 3 | £4.10.0 | |||||
| Northmavine & Delting Parishes | |||||||||||
| 21 Sep 1786 | Andrew Gifford Ollaberrie | Body Servant | 1 | 1 | £.1.5.0 | ||||||
| 21 Oct 1786 | Gideon Gifford of Busta | William Omond | Gardener | 1 | 1 | £1.5.0 | |||||
| 5 | 2 | 3 | £7.0.0 |
Transcribe other information
[Page] 187
I John Henderson Surveyor so hereby Certify that upon Carefull Examination of the foregoing
Tax on male Servants they amount in whole to Seven pounds sterling and that upon the 8th De-
cember 1786 I delivered to Mr Henry Ross Collector of the said Tax for the Lordship of Zeland
and Exact Duplicate of the above Account duly examined and Compared with the foregoing
which contained my oath that notices were Left with the several Inhabitants or at their
Dwelling Houses of the dates annexed to their Several Names
John Henderson Surveyor
Lerwick 8th December 1786 Their Received from Mr John Henderson "Surveyor of Taxes" an Exact Copy
of the above Accompt
Henry Ross Collt [Collector] of tax
Scottish Exchequer (Tax Records), Male servant tax - Volume 7 - Counties (see 'More info' for county details), E326/5/7
Volume 7 contains male servant tax rolls, 1786-1787, for each county. Royal burghs are covered by volume 8.
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).