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 | Clyne Parish | |||||||
| 16 Jul 1788 | George Sutherld [Sutherland] in Brora | 1 | 1 | £0.2.6 | ||||
| Mr Walter Ross Minister | 1 | 1 | £0.2.6 | |||||
| 2 | 2 | £0.5.0 | ||||||
| Dornoch Burgh | ||||||||
| 14 Jul 1788 | Miss Charlot Gordon | 1 | 1 | £0.2.6 | ||||
| Miss Belle Grey | 1 | 1 | £0.2.6 | |||||
| Joseph Robertson Mercht [Merchant] | 1 | 1 | £0.2.6 | |||||
| 3 | 3 | £0.7.6 | ||||||
| Dornoch Parish | ||||||||
| 14 Jul 1788 | Major Mckay Hugh Bailie | 2 | 2 | £1.0.0 | ||||
| Lieut [Lieutenant] John Gordon Pulrossie | 1 | 1 | £0.5.0 | |||||
| Major George Sutherld [Sutherland] Rearchar | 1 | 1 | £0.5.0 | |||||
| 4 | 2-2 | £1.10.0 | ||||||
| Golspey Parish | ||||||||
| 15 Jul 1788 | Rt Hon [Right Honourable] Earl Gower | 1 | 1 | £0.10.0 | ||||
| Miss Chirsty Mckay | 1 | 1 | £0.2.6 | |||||
| 2 | 1 | 1 | £0.12.6 | |||||
| Loth Parish | ||||||||
| 11 Jul 1788 | Mr Dugald Gilchrist | 1 | 1 | £0.5.0 | ||||
| 16 Jul 1788 | Mr John Clunis Whitehill | 1 | 1 | £0.2.6 | ||||
| 10 Jul 1788 | Capt. [Captain] Baigire Midgarten | 2 | 2 | £0.10.0 | ||||
| Mr Joseph Gordon Navidale | 1 | 1 | £0.2.6 | |||||
| 5 | 1 | 2 | 2 | £1.0.0 | ||||
| Rogart Parish | ||||||||
| 14 Jul 1788 | Major McDonald Blairich | 1 | 1 | £0.2.6 | ||||
| Lieut Col [Lieutenant Colonel] Sutherld [Sutherland] Kinnauld | 1 | 1 | £0.2.6 | |||||
| 2 | 2 | £0.5.0 | ||||||
| Farr Parish | ||||||||
| 26 Jul 1788 | Mr John McDonald at Strathie | 1 | 1 | £0.2.6 | ||||
| Kintail Parish | ||||||||
| 26 Jul 1788 | Mrs Forbes Ribigil | 1 | 1 | £0.2.6 | ||||
| Parishes Collected | ||||||||
| Clyne Parish | 2 | 2 | £0.5.0 | |||||
| Dornoch Burgh | 3 | 3 | £0.7.6 | |||||
| Dornoch Parish | 4 | 2-2 | £1.10.0 | |||||
| Golspey Parish | 2 | 1 | 1 | £0.12.0 | ||||
| Loth Parish | 5 | 1 | 2 | 2 | £1.0.0 | |||
| Rogart Parish | 2 | 2 | £0.5.0 | |||||
| Farr Parish | 1 | 1 | £0.2.6 | |||||
| Kintail Parish | 1 | 1 | £0.2.6 | |||||
| Servants | 20 | 5 | 12 | 2 | 1 | £4.5.0 Total |
Transcribe other information
[Page] 173
SUTHERLAND
A Survey for the Shire of Sutherland of the Female Servants Tax.
from 5 April 1788 to 5 April 1789 By Andrew Liddell Surveyor
Proof £.. Sh
3 Servants at 5 Sh [Shillings] [£0.5.0] Each is £0.15.0
2 Servants at 10.. [£0.10.0] Each is.................£1.0.0
12 Servants at 2..6d [£0.2.6] Each is.............. £1.10.0
2 Servants at 5.. [£0.5.0] Each is.....................£0.10.0
1 Servant at 10.. [£0.10.0] Each is...................£0.10.0
20 Servants......................................................£4.5.0 Total
[I] Andrew Liddell Surveyor Do Certify That the foregoing Duties amount in whole to Four Pounds
[Five] Shillings and that on 27 Sept 1788 I delivered to Mr Dugald Gilchrist Collector of said Duties an
[exact[ Duplicate of the foregoing acct. [account] which contained my Oath That Notices were left with the Several
[Masters] or Mistresses or at their dwelling houses of the Dates annexed to their respective Names Who
[have] been duly charged according to the best of my Belief or Judgment [Signed] Andrew Liddell Surveyor
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).