Volume contents
- 1 - 1787-88 , Aberdeenshire
- 9 - 1787-88 , Argyll
- 13 - 1787-88 , Ayrshire
- 25 - 1787-88 , Banffshire
- 29 - 1787-88 , Berwickshire
- 35 - 1787-88 , Buteshire
- 37 - 1787-88 , Caithness
- 39 - 1787-88 , Clackmannanshire
- 43 - 1787-88 , Cromartyshire
- 45 - 1787-88 , Dunbartonshire
- 49 - 1787-88 , Dumfriesshire
- 53 - 1787-88 , East Lothian (Haddingtonshire)
- 59 - 1787-88 , Fife
- 71 - 1787-88 , Angus (Forfarshire)
- 79 - 1787-88 , Inverness-shire
- 81 - 1787-88 , Kincardineshire
- 85 - 1787-88 , Kinross-shire
- 87 - 1787-88 , Kirkcudbrightshire
- 91 - 1787-88 , Lanarkshire
- 107 - 1787-88 , Midlothian (Edinburghshire)
- 135 - 1787-88 , Morayshire (Elginshire)
- 137 - 1787-88 , Nairnshire
- 141 - 1787-88 , Orkney
- 143 - 1787-88 , Peeblesshire
- 145 - 1787-88 , Perthshire
- 158 - 1787-88 , Renfrewshire
- 165 - 1787-88 , Ross-shire
- 167 - 1787-88 , Roxburghshire
- 171 - 1787-88 , Selkirkshire
- 173 - 1787-88 , Shetland
- 175 - 1787-88 , Stirlingshire
- 183 - 1787-88 , Sutherland
- 185 - 1787-88 , West Lothian (Linlithgowshire)
- 193 - 1787-88 , 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 |
|---|---|---|---|---|---|---|---|---|---|---|---|
| 1787 | |||||||||||
| 8 May 1787 | Gideon Gifford of Busta | William Omond | Gardener | 1 | 1 | £1.5.0 | |||||
| 15 Oct 1787 | John Bruce Stuart of Simbister | James Johnson Alexander Ramsay |
Body Servant Gardener |
2 | 2 | £2.10.0 | |||||
| 3 | 3 | £3.15.0 |
Transcribe other information
MALE-SERVANTS RAX.
Shetlandshire [Page] 173
I John Henderson Surveyor do hereby Certify that upon carefull Examination of the foregoing Tax I find
it amounts in whole to Three pounds fifteen Shillings Sterling and that upon the -- I
delivered to Mr Henry Ross Collector of the said Tax for the Lordship of Shetland 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 1787 Received from Mr John Henderson Surveyor aforesaid an exact
Duplicate of the above Account. By me Henry Ross Collr [Collector] of the Land Tax in Shetland
Scottish Exchequer (Tax Records), Male servant tax - Volume 9 - Counties (see 'More info' for county details), E326/5/9
Volume 9 contains male servant tax rolls, 1787-1788, for each county. Royal burghs are covered in volume 10.
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).