, Female servant tax - Volume 13 - Counties (A-L) (see 'More info' for county details), E326/6/13&destination=/virtual-volumes/volume-images/volume_data-E326-6-13/REX01666?image_number=56){kind=link}
Volume contents
- 1 - 1788-89 , Aberdeenshire
- 17 - 1788-89 , Argyll
- 25 - 1788-89 , Ayrshire
- 41 - 1788-89 , Banffshire
- 45 - 1788-89 , Berwickshire
- 53 - 1788-89 , Buteshire
- 55 - 1788-89 , Caithness
- 57 - 1788-89 , Clackmannanshire
- 61 - 1788-89 , Cromartyshire
- 63 - 1788-89 , Dunbartonshire
- 75 - 1788-89 , Dumfriesshire
- 81 - 1788-89 , East Lothian (Haddingtonshire)
- 89 - 1788-89 , Fife
- 101 - 1788-89 , Angus (Forfarshire)
- 109 - 1788-89 , Inverness-shire
- 111 - 1788-89 , Kincardineshire
- 115 - 1788-89 , Kinross-shire
- 119 - 1788-89 , Kirkcudbrightshire
- 125 - 1788-89 , Lanarkshire
| Date | Masters/mistresses names and designations | Servants names | Number of servants | Bachelor servants | One servant | Two servants | Three or more servants | Duty |
|---|---|---|---|---|---|---|---|---|
| 1788 | Thurso Parish | |||||||
| 1 Sep 1788 | Lady Scotscalder Scrabster | 1 | 1 | £0.2.6 | ||||
| Mr John Rose Ormly -- 2 | 2 | 1 | £0.2.6 | |||||
| Mr James Nicholson Ormly | 1 | 1 | £0.2.6 | |||||
| Mr G Sinclair Giese | 1 | 1 | £0.5.0 | |||||
| 23 Aug 1788 | Lady Jannet Sinclair Ulbster -- 2 | 3 | 2 | £0.10.0 | ||||
| Benjamin Calder Oldfield | 1 | 1 | £0.2.6 | |||||
| 4 [children] | 10 | 1 | 5 | 2 | £1.7.6 | |||
| Watten Parish | ||||||||
| 21 Jul 1788 | James Calder Collector | 1 | 1 | £0.2.6 | ||||
| Miss Sinclair of Auckingal | 1 | 1 | £0.2.6 | |||||
| 2 | 2 | £0.5.0 | ||||||
| Wick Parish | ||||||||
| 19 Jul 1788 | James McBeath at Hemprigs | 1 | 1 | £0.2.6 | ||||
| 28 May 1788 | James Sinclir [Sinclair] of Harpsdale -- 2 | 2 | 1 | £0.2.6 | ||||
| 21 Jul 1788 | Benjamin Dunbar of Hemprigs | 2 | 2 | £0.10.0 | ||||
| 2 [children] | 5 | 2 | 2 | £0.15.0 | ||||
| Wick Burgh | ||||||||
| 21 Jul 1788 | Robert Corner Mercht [Merchant] | 1 | 1 | £0.2.6 | ||||
| Mrs William Anderson | 2 | 2 | £0.10.0 | |||||
| James Sandison Mercht [Merchant] | 1 | 1 | £0.5.0 | |||||
| Baillie Miller | 1 | 1 | £0.2.6 | |||||
| Lieut [Lieutenant] George Sinclair | 1 | 1 | £0.5.0 | |||||
| Mr James Hogg | 1 | 1 | £0.2.6 | |||||
| Harry Bain Mercht [Merchant] | 1 | 1 | £0.2.6 | |||||
| Mr Robert Kennedy | 1 | 1 | £0.2.6 | |||||
| 10 | 2 | 6 | 2 | £1.15.0 | ||||
| Parishes Collected | ||||||||
| Bower Parish | 3 | 1 | 2 | £0.10.0 | ||||
| Canisbay Parish + 2 children | 7 | 1 | 4 | 1 | £1.12.0 | |||
| Dunnet Parish | 4 | 1 | 3 | £0.12.0 | ||||
| Halkirk Parish+ 8 Children | 9 | 1 | 4 | £0.15.0 | ||||
| Latheron Parish | 8 | 2 | 2 | 4 | £1.15.0 | |||
| Olrick Parish + 2 children | 5 | 2 | 2 | £0.15.0 | ||||
| Reay Parish + 2 children | 3 | 2 | £0,5,0 | |||||
| Thurso Burgh + 2 children | 20 | 1 | 16 | 2 | £2.15.0 | |||
| Thurso Parish+ 4 Children | 10 | 1 | 5 | 2 | £1.7.6 | |||
| Watten Parish | 2 | 2 | £0.5.0 | |||||
| Wick Parish + 2 Children | 2 | 2 | £0.5.0 | |||||
| Wick Burgh | 10 | 2 | 6 | 2 | £1.15.0 | |||
| + 22 children | 86 | 9 | 47 | 18 | 1 | £13.2.6 | ||
| Deduct for 22 Children | 11 | |||||||
| Remain of servants | 75 |
Transcribe other information
Survey Continued
Proof
9 Servants at £0.5.0 each is £2.5.0
47 Servants at £0.2.6 each is £5.17.6
18 Servants at £0.5.0 each is £4.10.0
1 Servant at £0.10.0 each is £0.10.0
75 Servants £13.2.6 Total
I Andrew Liddell Surveyor Do Certify That the foregoing Duties amount in whole to
Thirteen Pounds Two Shillings and Six pence and That upon 29 Sept [September] 1788 I delivered to Mr John
Davidson Collector of said Duties an exact Duplicate of the foregoing Account which
contained my Oath That Notices were left with the several Masters & Mistresses or at their
Dwelling houses of the Dates annexed to their respective names who have been truly
charged according to the best of my belief or judgement
Andrew Liddell Surveyor
Transcriber's notes
There is a column on the page headed Number of children under 14 years of age but there is no heading on the page when transcribing to enter these. I have entered these details on the column for Masters and Mistresses
Scottish Exchequer (Tax Records), Female servant tax - Volume 13 - Counties (A-L) (see 'More info' for county details), E326/6/13
Volume 13 contains female servant tax rolls for the following counties: Aberdeenshire, Argyll, Ayrshire, Banffshire, Berwickshire, Buteshire, 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).