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 | Clyne Parish | |||||||
| 3 Aug 1789 | Mr George Sutherland Brora | 1 | 1 | £0.2.6 | ||||
| Mr Walter Ross Minister | 1 | 1 | £0.2.6 | |||||
| 2 | 2 | £0.5.0 | ||||||
| Dornoch Parish | ||||||||
| 4 Aug 1789 | Mr John Gordon Pulrossie | 1 | 1 | £0.5.0 | ||||
| 5 Aug 1789 | Major Sutherland of Rearchar | 1 | 1 | £0.5.0 | ||||
| Lieut [Lieutenant] Kenneth Mckay Mickle Torbo | 1 | 1 | £0.5.0 | |||||
| Major Mackay Hugh Bailie | 1 | 1 | £0.5.0 | |||||
| 4 | 4 | £1.0.0 | ||||||
| Dornoch Burgh | ||||||||
| 5 Aug 1789 | Miss Charlotte Gordon | 1 | 1 | £0.2.6 | ||||
| Mr John Barclay | 1 | 1 | £0.2.6 | |||||
| Mrs McPherson Widow | 1 | 1 | £0.2.6 | |||||
| 3 | 3 | £0.7.6 | ||||||
| Golspey Parish | ||||||||
| 4 Aug 1789 | Rt H [Right Honourable] Earl Gower of Dunrobin | 1 | 1 | £0.10.0 | ||||
| Miss Chirstie Mackay | 1 | 1 | £0.2.6 | |||||
| 2 | 1 | 1 | £0.12.6 | |||||
| Loth Parish | ||||||||
| 3 Aug 1789 | Mr Dugald Gilchrist | 1 | 1 | £0.5.0 | ||||
| 6 Aug 1789 | Mr John Clunis Whitehill | 1 | 1 | £0.2.6 | ||||
| 7 Aug 1789 | Mr Joseph Gordon Navidal | 1 | 1 | £0.2.6 | ||||
| Capt [Captain] Baigrie Midgarten | 1 | 1 | £0.2.6 | |||||
| 4 | 1 | 3 | £0.12.6 | |||||
| Rogart Parish | ||||||||
| 6 Aug 1789 | Lieut C [Lieutenant Colonel] John Sutherland Kinnaird | 1 | 1 | £0.2.6 | ||||
| Kintail Parish | ||||||||
| 7 Aug 1789 | Mr D Forbes Ribigil | 1 | 1 | £0.2.6 | ||||
| Parishes Collected | ||||||||
| Clyne Parish | 2 | 2 | £0.5.0 | |||||
| Dornoch Parish | 4 | 4 | £1.0.0 | |||||
| Dornoch Burgh | 3 | 3 | £0.7.6 | |||||
| Golspey Parish | 2 | 1 | 1 | £0.12.6 | ||||
| Loth Parish | 4 | 1 | 3 | £0.12.6 | ||||
| Rogart Parish | 1 | 1 | £0.2.6 | |||||
| Kintail Parish | 1 | 1 | £0.2.6 | |||||
| 17 | 5 | 11 | 1 | £3.2.6 Total |
Transcribe other information
A Survey of the Female Servants Tax for the Shire of Sutherland from 5th April 1788 to 5 April 1789 By Andrew Liddell Surveyor
Sutherland [Page] 86
Proof
5 Bachelors Servants at £0.5.0 Each is £1.5.0
11 Servants at £0.2.6 Each is £1.7.6
1 Servant at £0.10.0 Each is £0.10.0
£3.2.6 Total
I Andrew Liddell Surveyor Do Certify that the Above Rates & Duties do amount in whole to Three Pounds
Two Shillings & Sixpence & That on 24 October I delivered to Mr Dugald Gilchrist Collector of said Duties
[an] exact Duplicate of the above amount which contained my Oath that Notices were left with the several
Masters & Mistresses or at their Dwelling Houses of the respective Dates aforesaid who were truly charged to the
best of my belief or Judgment Andrew Liddell Surveyor
171
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).