, Female servant tax - Volume 18 - Counties (M-W) (see 'More info' for county details), E326/6/18&destination=/virtual-volumes/volume-images/volume_data-E326-6-18/REX01666?image_number=155){kind=link}
Volume contents
- 1 - 1789-90 , Midlothian (Edinburghshire)
- 101 - 1789-90 , Morayshire (Elginshire)
- 105 - 1789-90 , Nairnshire
- 107 - 1789-90 , Orkney
- 111 - 1789-90 , Peeblesshire
- 115 - 1789-90 , Perthshire
- 127 - 1789-90 , Renfrewshire
- 145 - 1789-90 , Ross-shire
- 149 - 1789-90 , Roxburghshire
- 153 - 1789-90 , Selkirkshire
- 155 - 1789-90 , Shetland
- 159 - 1789-90 , Stirlingshire
- 171 - 1789-90 , Sutherland
- 173 - 1789-90 , West Lothian (Linlithgowshire)
- 183 - 1789-90 , Wigtownshire
| Date | Masters/mistresses names and designations | Servants names | Number of servants | Bachelor servants | One servant | Two servants | Three or more servants | Duty |
|---|---|---|---|---|---|---|---|---|
| 1789 | Lerwick & Bressay | |||||||
| 20 April 1789 | John Henderson Surveyor of Taxes - 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 | |||||
| Murdo Brown Shoemr [Shoemaker] - 1 | 1 | 1 | £0.2.6 | |||||
| William Gray Junior | 1 | 1 | £0.2.6 | |||||
| Arthur Nicolson Senior | 2 | 2 | £0.10.0 | |||||
| Mrs Scott of Scotshall | 1 | 1 | £0.2.6 | |||||
| James Hay Mercht [Merchant] | 2 | 1 | £0.2.6 | |||||
| Walter Scott of Scotshall | 2 | 2 | £0.10.0 | |||||
| Janet Farquhar | 1 | 1 | £0.2.6 | |||||
| Thomas Bolt Mercht [Merchant] | 1 | 1 | £0.2.6 | |||||
| James Ross Mercht [Merchant] - 2 | 2 | 1 | £0.2.6 | |||||
| Charles Ogilvy Mercht [Merchant] - 1 | 1 | 1 | £0.2.6 | |||||
| Laurence Edmondston Mercht [Merchant] - 6 | 2 | 1 | £0.2.6 | |||||
| Peter Innes Senior | 2 | 2 | £0.10.0 | |||||
| Andrew Heddell | 1 | 1 | £0.2.6 | |||||
| Francis Heddell writer - 1 | 1 | 1 | £0.2.6 | |||||
| James Macclellan Tidesman | 1 | 1 | £0.2.6 | |||||
| James Pyper Mercht [Merchant] | 1 | 1 | £0.2.6 | |||||
| Andrew Bolt Mercht [Merchant] | 1 | 1 | £0.2.6 | |||||
| John Morrison Mercht [Merchant] | 1 | 1 | £0.2.6 | |||||
| James Yorston Mercht [Merchant] | 1 | 1 | £0.2.6 | |||||
| William Yorston Mercht [Merchant] | 1 | 1 | £0.2.6 | |||||
| Laurence Leask Shipmr [Shipmaster] | 1 | 1 | £0.2.6 | |||||
| Mrs Sutherland | 1 | 1 | £0.2.6 | |||||
| Captn [Captain] Alexander Fraser of the Navy - 1 | 1 | 1 | £0.2.6 | |||||
| Mrs Grierson of Quendale | 1 | 1 | £0.2.6 | |||||
| John Mouat Sur [Surveyor] of Customs - 2 | 2 | 1 | £0.2.6 | |||||
| Arthur Nicolson Junior - 2 | 2 | 1 | £0.2.6 | |||||
| 21 April 1789 | James Henderson of Gardie | 1 | 1 | £0.2.6 | ||||
| Mrs Ball of Crouester | 1 | 1 | £0.2.6 | |||||
| 40 | 29 | 6 | £5.2.6 | |||||
| Tingwell Sandsting & Walls | ||||||||
| 24 Apr 1789 | James Scott of Scallaway | 2 | 2 | £0.10.0 | ||||
| John Scott Junr [Junior] of Scallaway - 2 | 2 | 1 | £0.2.6 | |||||
| Robert Ross of Sound - 2 | 2 | 1 | £0.2.6 | |||||
| Mrs Cumen of Gartherhouse | 1 | 1 | £0.2.6 | |||||
| 25 Apr 1789 | John Scott of Melby - 3 | 2 | 1 | £0.2.6 | ||||
| Mrs Henry of Bayhall | 1 | 1 | £0.2.6 | |||||
| Mrs Henry of Muckleure | 1 | 1 | £0.2.6 | |||||
| 6 | 2 | £1.5.0 | ||||||
| Delting & Northmavine | ||||||||
| 27 Apr 1789 | Gideon Gillord of Busta - 4 | 3 | 2 | £0.10.0 | ||||
| 29 Apr 1789 | Robert Scotlay in Garth - 1 | 1 | 1 | £0.2.6 | ||||
| Andrew Bruce of Infield | 1 | 1 | £0.2.6 | |||||
| 28 Apr 1789 | James Cheyne of Tangwick | 1 | 1 | £0.2.6 | ||||
| John gifford of Urafirth | 1 | 1 | £0.2.6 | |||||
| Andrew Gifford of Ollaberrie - 3 | 1 | 1 | £0.2.6 | |||||
| Andrew Robertson in Assater - 1 | 1 | 1 | £0.2.6 | |||||
| 10 | 6 | 2 | £1.5.0 |
Transcribe other information
[Page] 155
Survey of the FEMALE SERVANTS TAX Shetland for one year
To 5th of 1790 by John Henderson Surveyor
pble [payable] 35
8
9
Transcriber's notes
This surveyor has made adjustments in amounts payable according to children under 14
Scottish Exchequer (Tax Records), Female servant tax - Volume 18 - Counties (M-W) (see 'More info' for county details), E326/6/18
Volume 18 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).