, 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=94){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 | South Leith | |||||||
| 5 Sep 1789 | James Mitchell Mercht [Merchant] | Elisabeth Johnston | 1 | 1 | £0.2.6 | |||
| Charles Bell Mercht [Merchant] | Mary Johnston Catherin Robison |
2 | 2 | £0.10.0 | ||||
| James Scarth Mercht [Merchant] - 2 | 1 | 1 | £0.2.6 | |||||
| Thomas Walker Mercht [Merchant] | 1 | 1 | £0.2.6 | |||||
| Joseph Eyre Mercht [Merchant] | Jenny McArthur | 1 | 1 | 1 | £0.5.0 | |||
| Miss Graham | 1 | 1 | £0.2.6 | |||||
| James Rannie Wine Mert [Merchant] | Christy Barker Christy Wood |
2 | 2 | £0.10.0 | ||||
| William Bell Wine Mert [Merchant] - 1 | Margaret Curfin Janet McLauchlane Annie Bryden |
3 | 3 | £1.10.0 | ||||
| John Scougall Mercht [Merchant] - 5 | 1 | 1 | £0.2.6 | |||||
| John Simpson New Street | Margaret Alexander | 1 | 1 | £0.2.6 | ||||
| James Corbett New Street | 1 | 1 | £0.2.6 | |||||
| 7 Sep 1789 | Countess of Fife | Margaret Pirie Margaret Liddell Janet Angus Margaret Fitch |
4 | 4 | £2.0.0 | |||
| Earl of Lauderdale | Margaret Lamb | 1 | 1 | £0.10.0 | ||||
| Mr Stewart | Betty Simpson | 1 | 1 | £0.2.6 | ||||
| Mrs Horn | Euphan Gullan | 1 | 1 | £0.2.6 | ||||
| 22 | 1 | 10 | 4 | 8 | £6.7.6 |
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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).