, 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=162){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 |
|---|---|---|---|---|---|---|---|---|
| Town of Lerwick & Bressay | £ Sh D | |||||||
| 13 Oct 1788 | John Bruce of Sumburgh -- 2 | 1 | ||||||
| 28 Oct 1788 | John Henderson Surveyor of Taxes -- 1 | 1 | 1 | £0.2.6 | ||||
| James Craigie Grandchildren -- 2 | 1 | |||||||
| Peter Innes Junior -- 1 | 1 | 1 | £0.2.6 | |||||
| William Gray Senior | 1 | 1 | £0.2.6 | |||||
| Miss Babie Craigie | 1 | 1 | £0.2.6 | |||||
| James Linklater Mercht [Merchant] | 1 | 1 | £0.2.6 | |||||
| Murdoch Brown shoemaker -- 2 | 1 | |||||||
| William Gray Junior | 1 | 1 | £0.2.6 | |||||
| Arthur Nicolson Senior | 2 | 2 | £0.10.0 | |||||
| Francis Yates Cooper -- 3 | 1 | |||||||
| John Murray Mercht [Merchant] -- 2 | 2 | 1 | £0.2.6 | |||||
| Mrs Scott of Scotshall | 1 | 1 | £0.2.6 | |||||
| James Hay Mercht [Merchant] -- 2 | 2 | 1 | £0.2.6 | |||||
| Walter Scott of Scotshall | 2 | 2 | £0.10.0 | |||||
| Janet Farquhar | 1 | 1 | £0.2.6 | |||||
| Thomas Boll Mercht [Merchant] | 1 | 1 | £0.2.6 | |||||
| James Ross Mercht [Merchant] | 1 | 1 | £0.2.6 | |||||
| Henry Ross Writer -- 4 | 1 | |||||||
| Charles Ogilvy Mercht [Merchant] | 1 | 1 | £0.2.6 | |||||
| Laurence Edmondston Surgeon -- 6 | 2 | 1 | £0.2.6 | |||||
| Peter Innes Senior -- 1 | 1 | 1 | £0.2.6 | |||||
| Magnus Tea Mercht [Merchant] -- 2 | 1 | |||||||
| Andrew Heddell Comptr. [Comptroller] of Customs | 1 | 1 | £0.2.6 | |||||
| Frances Heddell writer | 1 | 1 | £0.2.6 | |||||
| James Maccllelan Postmt [Postmaster] -- 1 | 1 | 1 | £0.2.6 | |||||
| James Pyper Mercht [Merchant] | 1 | 1 | £0.2.6 | |||||
| Andrew Boll Merchant | 1 | 1 | £0.2.6 | |||||
| John Morrison -- 2 | 1 | |||||||
| James Yorston Mercht [Merchant] | 1 | 1 | £0.2.6 | |||||
| William Yorston Mercht [Merchant] | 1 | 1 | £0.2.6 | |||||
| Laurence Leask Shipmaster | 1 | 1 | £0.2.6 | |||||
| Mrs. Sutherland | 1 | 1 | £0.2.6 | |||||
| Hugh Fraser | 1 | 1 | £0.2.6 | |||||
| Walter Gray Mercht [Merchant] -- 2 | 1 | |||||||
| Robert Deans Mercht [Merchant] -- 2 | 1 | |||||||
| Mrs Grierson of Quendale G.C. [Grand Children] -- 1 | 1 | 1 | £0.2.6 | |||||
| John Mouat Surveyor of Customs -- 2 | 2 | 1 | £0.2.6 | |||||
| Arthur Nicolson Junior -- 2 | 2 | 1 | £0.2.6 | |||||
| James Henderson of Gardie | 1 | 1 | £0.2.6 | |||||
| Mrs Boll of Cruester | 1 | 1 | £0.2.6 | |||||
| 42 | 48 | 30 | 4 | £4.15.0 | ||||
| Parochial Clergy | ||||||||
| 21 May 1788 | William Mitchell | 1 | 1 | £0.2.6 | ||||
| 31 May 1788 | Mr. Innes Gordon | 1 | 1 | £0.2.6 | ||||
| 2 Jun 1788 | Mr James Barclay -- 4 | 1 | ||||||
| 3 Jun 1788 | Mr Andrew Disington -- 4 | 1 | ||||||
| 5 Jun 1788 | Mr William Jack | 1 | 1 | £0.2.6 | ||||
| Carried Forward -- 8 | 5 | 3 | £0.7.6 |
Transcribe other information
[Page] 162
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).