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 |
|---|---|---|---|---|---|---|---|---|
| Yell, Fellar & Unst | ||||||||
| 30 Apr 1790 | William Hay Mercht. [Merchant] | 1 | 1 | £0.2.6 | ||||
| Robert Robertson of Gossaburgh | 1 | 1 | £0.2.6 | |||||
| Magnus Robertson in Graveland - 2 | 2 | 1 | £0.2.6 | |||||
| 1 May 1790 | William Spence of Gardie | 1 | 1 | £0.2.6 | ||||
| Robert Niven of Windhouse | 1 | 1 | £0.2.6 | |||||
| 2 May 1790 | John Spence in Cullavoe | 1 | 1 | £0.2.6 | ||||
| Thomas Irvine of Midbreck | 1 | 1 | £0.2.6 | |||||
| Charles Hoseason of Dalsetter | 1 | 1 | £0.2.6 | |||||
| 5 May 1790 | Mrs. Spence of Swarrister | 1 | 1 | £0.2.6 | ||||
| Mrs. Robertson of Gossaburgh | 1 | 1 | £0.2.6 | |||||
| William Bruce of Borravoe | 1 | 1 | £0.2.6 | |||||
| William Mouat of Garth | 1 | 1 | £0.2.6 | |||||
| 1 May 1790 | Andrew Bruce of Urie | 1 | 1 | £0.5.0 | ||||
| 2 May 1790 | Thomas Sanderson of Buniss | 1 | 1 | £0.2.6 | ||||
| John Scott of Greenwall - 3 | 2 | 1 | £0.2.6 | |||||
| Thomas Mouat of Belmount | 1 | 1 | £0.2.6 | |||||
| Mrs. Archibald in Voesgarth | 1 | 1 | £0.2.6 | |||||
| 5 | 19 | 1 | 16 | £2.5.0 | ||||
| Lunisting & Dunrossness | pble | 7 | ||||||
| 6 May 1790 | Robert Hunter of Lunna | 2 | 2 | £0.10.0 | ||||
| John Bruce Steuart of Simbister | 2 | 2 | £0.10.0 | |||||
| Lawrence Smith of Marister 1 | 1 | 1 | £0.2.6 | |||||
| John Bruce of Catfirth | 1 | 1 | £0.2.6 | |||||
| 12 May 1790 | Andrew Grierson of Queendale | 1 | 1 | £0.2.6 | ||||
| Mrs. Sinclair of Brew | 1 | 1 | £0.2.6 | |||||
| 1 | 8 | 4 | 4 | £1.10.0 | ||||
| Parochial Clergy | ||||||||
| 21 Apr 1790 | Mr Peter Mair | 1 | 1 | £0.2.6 | ||||
| 24 Apr 1790 | Mrs. William Mitchell | 1 | 1 | £0.2.6 | ||||
| 25 Apr | Mr David Thomson | 1 | 1 | £0.5.0 | ||||
| 27 Apr 1790 | Mr John Morrison - 2 | 2 | 1 | £0.2.6 | ||||
| 28 May 1790 | Mr William Jack | 1 | 1 | £0.2.6 | ||||
| 1 May 1790 | Mr. James Gordon | 1 | 1 | £0.2.6 | ||||
| 12 May 1790 | Mr. John Mill | 1 | 1 | £0.2.6 | ||||
| 2 | 8 | 1 | 6 | £1.0.0 | ||||
| pble | 7 | |||||||
| Parishes Collected | ||||||||
| Lerwick Bressay - 19 | 40 | 29 | 6 | £5.2.6 | ||||
| Tingwall Sandsting & Walls - 7 | 11 | 6 | 2 | £1.5.0 | ||||
| Delting and Northmavine - 9 | 10 | 6 | 2 | £1.5.0 | ||||
| Yell Fetlar & Unst - 5 | 19 | 1 | 16 | £2.5.0 | ||||
| Lunisting & Dunrossness - 1 | 8 | 4 | 4 | £1.10.0 | ||||
| Parochial Clergy - 2 | 8 | 1 | 6 | £1.0.0 | ||||
| pble | 83 | 2 | 67 | 14 | £12.7.6 |
Transcribe other information
Proof
67 Servants at £0.2.6 p [per] year is £8.7.6
16 Servants at £0.5.0 p [per] year is £4.0.0
Total £12.7.6
I John Henderson Surveyor do hereby Certify that upon carefull Examination of the foregoing [Duties]
I find they amount In whole to Twelve pounds Seven Shillings & Sixpence and I do make oath [that]
upon the 30th Instant I left for Mr. Henry Ross Collector of the said Tax for the Lordship of [Zetland]
at his office in Lerwick an exact Duplicate of the above Account duly examined & [Compared]
with the foregoing which Contained my Oath that notices were either delivered to the Several [In]
habitants or left at their Dwelling Houses of the dates annexed to their Respective names.
John Henderson Surveyor
Lerwick 31st. December 1789
Sworn Before Francis Heddell Comissary Dept. [Department] of Shetland
[page] 156
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).