, Female servant tax - Volume 1 - Counties (A-L) (see 'More info' for county details), E326/6/1&destination=/virtual-volumes/volume-images/volume_data-E326-6-1/REX01666?image_number=71){kind=link}
Volume contents
- 1 - 1785-86 , Aberdeenshire
- 25 - 1785-86 , Argyll
- 33 - 1785-86 , Ayrshire
- 49 - 1785-86 , Banffshire
- 55 - 1785-86 , Berwickshire
- 63 - 1785-86 , Caithness
- 67 - 1785-86 , Clackmannanshire
- 71 - 1785-86 , Cromartyshire
- 73 - 1785-86 , Dunbartonshire
- 77 - 1785-86 , Dumfriesshire
- 81 - 1785-86 , East Lothian (Haddingtonshire)
- 91 - 1785-86 , Fife
- 103 - 1785-86 , Angus (Forfarshire)
- 111 - 1785-86 , Inverness-shire
- 113 - 1785-86 , Kincardineshire
- 117 - 1785-86 , Kinross-shire
- 119 - 1785-86 , Kirkcudbrightshire
- 125 - 1785-86 , Lanarkshire
| Date | Masters/mistresses names and designations | Servants names | Number of servants | Bachelor servants | One servant | Two servants | Three or more servants | Duty |
|---|---|---|---|---|---|---|---|---|
| 1785 Decr [December] | Cullicudden Parish | |||||||
| Mrs Grant of Ballimore | Jean McKenzie | 1 | 1 | £0.1.10½ | ||||
| Alexander Anderson of Udale | Ann Henderson | 1 | 1 | £0.1.10½ | ||||
| 2 | 2 | £0.3.9 | ||||||
| Fotterty Parish | ||||||||
| Capt [Captain] John McKenzie Castle Leod | Elisabeth Rose | 1 | 1 | £0.1.10½ | ||||
| 1 | 1 | £0.1.10½ | ||||||
| Loggie Parish | ||||||||
| George McKenzie Meddat | housemaid | 1 | 1 | 1 | £0.3.9 | |||
| 1 | 1 | £0.3.9 | ||||||
| Cromarty Town & Parish | ||||||||
| George Ross of Cromarty Esqr | Elizabeth Stronach | 1 | 1 | £0.3.9 | ||||
| Eppie Morrison | 1 | 1 | £0.3.9 | |||||
| Mr William Forsyth | Elizabeth McCadie | 1 | 1 | £0.3.9 | ||||
| Margret Simpson | 1 | 1 | £0.3.9 | |||||
| Mr William Masson | Housemaid | 1 | 1 | £0.1.10½ | ||||
| Mr George Henderson | Housemaid | 1 | 1 | £0.1.10½ | ||||
| Mrs Anderson Udale | Housemaid | 1 | 1 | £0.1.10½ | ||||
| Mrs Allan | Housemaid | 1 | 1 | £0.1.10½ | ||||
| Doctor Alexander McKenzie | Housemaid | 1 | 1 | £0.1.10½ | ||||
| 9 | 5 | 4 | £1.4.4½ | |||||
| Parishes Collected | ||||||||
| Cullicudden Parish | 2 | 2 | £0.3.9 | |||||
| Fotterty Parish | 1 | 1 | £0.1.10½ | |||||
| Loggie Parish | 1 | 1 | 1 | £0.3.9 | ||||
| Cromarty Town & Parish | 9 | 5 | 4 | £1.4.4½ | ||||
| 13 | 1 | 8 | 4 | £1.13.9 | ||||
Transcribe other information
A Survey of the Rates & Duties on Female Servants arisin in the Shire of Cromarty
from 5th July 1785 to 5th April 1786 By Hugh MacFarquhar
Prooff
1 Bachelor Servt. [Servant] @ 1/10½ [£0.1.10½ ] £0.1.10½
9 Servants in @ 1/10½ [£0.1.10½] each £0.16.10½
4 Servants @ 3/9 each [£0.3.9] £0.15.0
£1.13.9 Total
I Hugh MacFarquhar Surveyor Aforesaid do hereby certify that upon carefull examination of the
foregoing several Rates & Duties, I find they Amount in whole to One pound thirteen shillings and nine
pence, and that upon the fourteenth day of this current month of February I delivered Mr.
William Ross Collector of the said Duties for the Shire aforesaid, an exact Duplicate of the Above
Acct [account] duly examined and compared with the foregoing which contained my Oath that the Above lists
contained the Number of Servants returned to me by their different masters & mistresses and that were
kept & employed by them According to the best of my knowledge & information.
[signed] HN McFarquhar Surveyor
Fourth Febry [February] 1786
Transcriber's notes
The total row for the parish is not the same as the single line entry for the parish. Should column three be 1 rather than 0?
Scottish Exchequer (Tax Records), Female servant tax - Volume 1 - Counties (A-L) (see 'More info' for county details), E326/6/1
Volume 1 contains female servant tax rolls for the following counties: Aberdeenshire, Argyll, Ayrshire, Banffshire, Berwickshire, Caithness, Clackmannanshire, Cromartyshire, Dunbartonshire, Dumfriesshire, East Lothian, Fife, Angus, Inverness-shire, Kincardineshire, Kinross-shire, Kirkcudbrightshire and Lanarkshire.
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).