, Female servant tax - Volume 14 - Counties (M-W) (see 'More info' for county details), E326/6/14&destination=/virtual-volumes/volume-images/volume_data-E326-6-14/REX01666?image_number=161){kind=link}
Volume contents
- 1 - 1788-89 , Midlothian (Edinburghshire)
- 93 - 1788-89 , Morayshire (Elginshire)
- 99 - 1788-89 , Nairnshire
- 101 - 1788-89 , Orkney
- 105 - 1788-89 , Peeblesshire
- 107 - 1788-89 , Perthshire
- 121 - 1788-89 , Renfrewshire
- 151 - 1788-89 , Ross-shire
- 155 - 1788-89 , Roxburghshire
- 159 - 1788-89 , Selkirkshire
- 161 - 1788-89 , Shetland
- 165 - 1788-89 , Stirlingshire
- 173 - 1788-89 , Sutherland
- 175 - 1788-89 , West Lothian (Linlithgowshire)
- 183 - 1788-89 , Wigtownshire
| Date | Masters/mistresses names and designations | Servants names | Number of servants | Bachelor servants | One servant | Two servants | Three or more servants | Duty |
|---|---|---|---|---|---|---|---|---|
| 1788 | Parish of Tingwall & Lunisting | £ Sh d | ||||||
| 19 May 1789 | James Scott of Scallaway | 2 | 2 | £0.10.0 | ||||
| John Scott Junr [Junior] of Scallaway -- 2 | 2 | 1 | £0.2.6 | |||||
| John Leslie of Uslaness -- 3 | 1 | |||||||
| 20 May 1789 | Robert Ross of Sound -- 2 | 2 | 1 | £0.2.6 | ||||
| 27 Jun 1789 | John Bruce Stuart of Simbister | 2 | 2 | £0.10.0 | ||||
| 28 May 1789 | Robert Hunter of Lunna -- 2 | 2 | 1 | £0.2.6 | ||||
| Laurence Smith of Marister -- 1 | 1 | 1 | £0.2.6 | |||||
| 22 Jul 1788 | John Bruce of Catfirth | 1 | 1 | £0.2.6 | ||||
| [Children under 14] -- 10 | 13 | 5 | 4 | £1.12.6 | ||||
| Island of Yell & Fetlar | ||||||||
| 31 May 1788 | William Bruce of Burravoe | 1 | 1 | £0.2.6 | ||||
| William Mouat of Garth | 1 | 1 | £0.2.6 | |||||
| Mrs Robertson of Gossaburgh | 1 | 1 | £0.2.6 | |||||
| Mrs Spence of Swarrester | 1 | 1 | £0.2.6 | |||||
| Andrew Bruce of Urie | 1 | 1 | £0.5.0 | |||||
| 2 Jun 1788 | John Spence in Collavoe | 1 | 1 | £0.2.6 | ||||
| James Irvine of Midbrak -- 1 | 1 | 1 | £0.2.6 | |||||
| Charles Hoseason of Dasetter | 1 | 1 | £0.2.6 | |||||
| Alexander Irvine in Gloup -- 2 | 1 | |||||||
| William Spence of Gardie | 1 | 1 | £0.2.6 | |||||
| Robert Niven of Windhouse | 1 | 1 | £0.2.6 | |||||
| 4 Jun 1788 | Magnus Robertsin in Graveland | 2 | 1 | £0.2.6 | ||||
| Robert Robertson of Gossaburgh | 1 | 1 | £0.2.6 | |||||
| William Hay Mercht [Merchant] | 1 | 1 | £0.2.6 | |||||
| [Children under 14] -- 5 | 15 | 1 | 12 | £1.15.0 | ||||
| Island of Unst | ||||||||
| 31 May 1788 | Thomas Sanderson of Burness -- 3 | Grandchildren | 1 | |||||
| William Spence of Hammer -- 1 | 1 | 1 | £0.2.6 | |||||
| John Scott of Greenwall -- 3 | 2 | 1 | £0.2.6 | |||||
| John Ross of Shirpol -- 2 | 1 | |||||||
| Thomas Mouat of Belmont | 1 | 1 | £0.2.6 | |||||
| Mrs Archbald in Voesgarth | 1 | 1 | £0.2.6 | |||||
| [Children under 14] -- 9 | 7 | 4 | £0.10.0 | |||||
| Northmavine & Delting | ||||||||
| 4 Jun 1788 | Andrew Gifford of Ollaberrie -- 2 | 2 | 1 | £0.2.6 | ||||
| 5 June 1788 | Andrew Robertson of Esness -- 1 | 1 | 1 | £0.2.6 | ||||
| John Gifford Surgeon -- 1 | 1 | 1 | £0.2.6 | |||||
| James Cheyne of Tangwick -- 2 | 2 | 1 | £0.2.6 | |||||
| 6 Jun 1788 | Gideon Gifford of Busta -- 4 | 2 | 1 | £0.2.6 | ||||
| 15 Sep 1788 | Robert Scollay in Garth | 1 | 1 | £0.2.6 | ||||
| Andrew Bruce of Infield | 1 | 1 | £0.2.6 | |||||
| [Children under 14] -- 11 | 10 | 7 | £0.17.6 | |||||
| Walls Dunrossness & Sandsting | ||||||||
| 11 Jun 1788 | John Scott of Milby -- 3 | 2 | 1 | £0.2.6 | ||||
| 22 Jun 1788 | Andrew Griesson of Quendale | 1 | 1 | £0.2.6 | ||||
| Mrs Sinclair of Brae | 1 | 1 | £0.2.6 | |||||
| 22 Aug 1788 | Mrs Henry of Bayhall | 1 | 1 | £0.2.6 | ||||
| Mrs Henry of Mukelure | 1 | 1 | £0.2.6 | |||||
| 23 Jun 1788 | Mrs Cumen of Gartherhouse | 1 | 1 | £0.2.6 | ||||
| [Children under 14] -- 3 | 7 | 6 | £0.15.0 |
Transcribe other information
SHETLAND
161
Shetland FEMALE SERVANTS TAX. for one year Ending
5th April 1789 By John Henderson Surveyor
Transcriber's notes
Number of children under 14 years of age has been entered against
name of master/mistress as column missing from template
Scottish Exchequer (Tax Records), Female servant tax - Volume 14 - Counties (M-W) (see 'More info' for county details), E326/6/14
Volume 14 contains female servant tax rolls for the following counties: Midlothian, Morayshire, Nairnshire, Orkney, Peeblesshire, Perthshire, Renfrewshire, Ross-shire, Roxburghshire, Selkirkshire, Shetland, Stirlingshire, Sutherland, West Lothian, and Wigtownshire.
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).