Volume contents
- 1 - 1785-86 , Midlothian (Edinburghshire)
- 67 - 1785-86 , Morayshire (Elginshire)
- 71 - 1785-86 , Nairnshire
- 75 - 1785-86 , Orkney
- 77 - 1785-86 , Peeblesshire
- 83 - 1785-86 , Perthshire
- 93 - 1785-86 , Renfrewshire
- 109 - 1785-86 , Ross-shire
- 113 - 1785-86 , Roxburghshire
- 117 - 1785-86 , Selkirkshire
- 119 - 1785-86 , Shetland
- 123 - 1785-86 , Stirlingshire
- 131 - 1785-86 , Sutherland
- 133 - 1785-86 , West Lothian (Linlithgowshire)
- 141 - 1785-86 , Wigtownshire
| Date | Masters/mistresses names and designations | Servants names | Number of servants | Bachelor servants | One servant | Two servants | Three or more servants | Duty |
|---|---|---|---|---|---|---|---|---|
| Parishes Collected | £ Sh D | |||||||
| Clyne Parish | 3 | 1 | 3 | £0.7.6 | ||||
| Creech Parish | 1 | 1 | £0.1.10½ | |||||
| Dornoch Burgh | 3 | 1 | 3 | £0.7.6 | ||||
| Dornoch Parish | 2 | 1 | 2 | £0.5.7½ | ||||
| Golspey Parish | 5 | 1 | 3 | 2 | £0.15.0 | |||
| Farr Parish | 1 | 1 | £0.1.10½ | |||||
| Lairg Parish | 3 | 3 | £0.5.7½ | |||||
| Loth Parish | 5 | 2 | 3 | 2 | £1.0.7½ | |||
| Rogart Parish | 2 | 2 | £0.3.9 | |||||
| Kintail Parish | 1 | 1 | £0.1.10½ | |||||
| 26 | 6 | 22 | 4 | Total | £3.11.3 | |||
| NB | 26 | 4.2 | 18 | 2 | £3.11.3 |
Transcribe other information
132
Survey Continued
Proof
22 Servants at 2 Sh 6d [£0.2.6] for ¾ year is £2.1.3
4 Servants at 5 Sh [£0.5.0] for ¾ year is £0.15.0
4 Batchrs [Batchelors] Servants at 2/6 [£0.2.6] for ¾ year is £0.7.6
2 Batchrs [Batchelors] Servants at 5/- [£0.5.0] for ¾ year is £0.7.6
£3.11.3 Total
I Andrew Liddell Surveyor do hereby Certify that the foregoing Duties do amount to
Three pounds Eleven Shillings & Three pence And That upon the 16 Jany [January] I sent to Mr
Dugald Gilchrist Collector of the Cess for Sutherland Shire a Duplicate of the Above Account
which contained my Oath that Notices were left with the foregoing Masters & Mistresses
or at their dwelling Houses of the Dates annexed to their Names
Andrew Liddell Surveyor
Female Tax
Sutherland Shire
March 25th 1786
1/32
GS [General Surveyor]
Scottish Exchequer (Tax Records), Female servant tax - Volume 2 - Counties (M-W) (see 'More info' for county details), E326/6/2
Volume 2 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).