, 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=163){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 |
|---|---|---|---|---|---|---|---|---|
| Brought over -- 8 | 5 | 3 | £0.7.6 | |||||
| 6 Jun 1788 | Mr John Morrison -- 2 | 2 | 1 | £0.2.6 | ||||
| 22 Jun 1788 | Mr John Mill | 1 | 1 | £0.2.6 | ||||
| 22 Jul 1788 | Mr John Inches -- 2 | 1 | ||||||
| 14 Aug 1788 | Mr David Thomson | 1 | 1 | £0.5.0 | ||||
| 22 Aug 1788 | Mr Peter Barclay -- 2 | 1 | ||||||
| 28 Oct 1788 | Mr James Sands -- 3 | 1 | ||||||
| Mr Peter Mair | 1 | 1 | £0.2.6 | |||||
| [Children under 14] -- 17 | 13 | 1 | 6 | £1.0.0 | ||||
| Parishes Collected | ||||||||
| Tingwall & Lunisling -- 10 | 13 | 5 | 4 | £1.12.6 | ||||
| Yell & Fellar -- 5 | 15 | 1 | 12 | £1.15.0 | ||||
| Unst -- 9 | 7 | 4 | £0.10.0 | |||||
| Northmavine & Delling -- 11 | 10 | 7 | £0.17.6 | |||||
| Walls and Dunrossness -- 3 | 7 | 6 | £0.15.0 | |||||
| Lerwick and Bressay -- 42 | 48 | 30 | 4 | £4.15.0 | ||||
| Parochial Clergy -- 17 | 13 | 1 | 6 | £1.0.0 | ||||
| [Children under 14] -- 97 | 80 | 2 | 70 | 8 | £11.5.0 |
Transcribe other information
[Page] 163
Proof
10 Servants at 5 Sh [Shillings] [£0.5.0] each per year is £2.10.0
70 Servants at 2 Sh [Shilling] 6d [pence] [£0.2.6] each per year is £8.15.0
Totall £11.5.0
I John Henderson Surveyor do hereby Certify that upon Carefull Examination of the
Forgoing Tax I find they amount in whole to Eleven pounds five Shillings, and I do
make Oath that upon the Second Instant I delivered into Mr Henry Ross (Collector of the
above Tax for the Lordship of Shetland) His office in Lerwick an 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 Respective names [Signed] John Henderson Surveyor
All Lerwick 3d February 1789
Sworn Before
[Signed] Francis Heddell Commissary Dept. [Department] of Shetland
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).