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 | Nairn Parish | |||||||
| Mrs. Dunbar, Delness | 1 | 1 | £0.2.6 | |||||
| Dr. [Doctor] Munro Kildrummie | 1 | 1 | £0.2.6 | |||||
| Capt. [Captain] Carmichael Geddes | 1 | 1 | £0.2.6 | |||||
| 3 | 3 | £0.7.6 | ||||||
| Auldearn Parish | ||||||||
| Miss Brodie | 3 | 3 | £1.10.0 | |||||
| Mrs. Dunbar Boath | 1 | 1 | £0.2.6 | |||||
| Capt [Captain] Hugh Fraser - 3 | 1 | 1 | £0.2.6 | |||||
| Mr. Gordon min. [minister] | 1 | 1 | 1 | £0.5.0 | ||||
| 6 | 1 | 3 | 3 | £2.0.0 | ||||
| Calder Parish | ||||||||
| John Campble of Calder | 1 | 1 | £0.2.6 | |||||
| Capt. [Captain] John Grant Achendonn | 1 | 1 | £0.2.6 | |||||
| 2 | 2 | £0.5.0 | ||||||
| Ardelach Parish | ||||||||
| Donald McAndrew Dulsie | 1 | 1 | £0.2.6 | |||||
| Mr. Donald Mitchel min. [minister] | 1 | 1 | £0.2.6 | |||||
| 2 | 2 | £0.5.0 | ||||||
| Croy Parish | ||||||||
| Lady Kilravock | 2 | 2 | £0.10.0 | |||||
| Capt. [Captain] John Grant | 1 | 1 | £0.2.6 | |||||
| 3 | 1 | 2 | £0.12.6 | |||||
| Parishes Collected | ||||||||
| Nairn Parish | 3 | 3 | £0.7.6 | |||||
| Auldearn Parish | 6 | 1 | 3 | 3 | £2.0.0 | |||
| Calder Parish | 2 | 2 | £0.5.0 | |||||
| Ardelach Parish | 2 | 2 | £0.5.0 | |||||
| Croy Parish | 3 | 1 | 2 | £0.12.6 | ||||
| Total | 16 | 1 | 11 | 2 | 3 | £3.10.0 | ||
| 16 | 1 | 10 | 2 | 3 |
Transcribe other information
NAIRN
99
Survey of the Female Servants Tax Arrisen in the County of
Nairn from the 5th April 1788 to the 5th April 1789 by Patrick McDonald Surveyor
Prooff
1 Bat. [Bachelor] Servant at 2/6 [£0.2.6] above duty £0.2.6
11 servants at 2/6 [£0.2.6] each is £1.7.6
2 servants at 5/ [£0.5.0] each is £0.10.0
3 servants at 10/ [£0.10.0] each is £1.10.0
£3.10.0
I Patrick McDonald Surveyor aforesaid Do hereby certify than upon carefull examination of the foregoing
rates and dutes on Female Servants, I find they amount in whole to three pounds ten shillings sterling, and that I
delivered to A. Duncan Campble Collector of said duties for the County of Nairn an exact duplicate of the foregoing and
duly examined and compared, which contained my Oath that the foregoing Inhabitants were served with
requisitions, and that the Assessments are made up from the lists and answers now in my possession.
Sworn before one at Forres the 2nd Jany [January] 1789 Patrick McDonald Surveyor
Sworn before me at Forres 2nd Jany [January] 1789 Alexander Grant JP [Justice of the Peace]
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).