, Female servant tax - Volume 21 - Counties (A-L) (see 'More info' for county details), E326/6/21&destination=/virtual-volumes/volume-images/volume_data-E326-6-21/REX01666?image_number=58){kind=link}
Volume contents
- 1 - 1790-91 , Aberdeenshire
- 17 - 1790-91 , Argyll
- 23 - 1790-91 , Ayrshire
- 41 - 1790-91 , Banffshire
- 45 - 1790-91 , Berwickshire
- 53 - 1790-91 , Buteshire
- 57 - 1790-91 , Caithness
- 61 - 1790-91 , Clackmannanshire
- 67 - 1790-91 , Cromartyshire
- 69 - 1790-91 , Dunbartonshire
- 73 - 1790-91 , Dumfriesshire
- 79 - 1790-91 , East Lothian (Haddingtonshire)
- 87 - 1790-91 , Fife
- 97 - 1790-91 , Angus (Forfarshire)
- 105 - 1790-91 , Inverness-shire
- 107 - 1790-91 , Kincardineshire
- 111 - 1790-91 , Kinross-shire
- 115 - 1790-91 , Kirkcudbrightshire
- 121 - 1790-91 , Lanarkshire
| Date | Masters/mistresses names and designations | Children under 14 | Servants names | Number of servants | Bachelor servants | One servant | Two servants | Three or more servants | Duty |
|---|---|---|---|---|---|---|---|---|---|
| Dec 1790 | Watten Parish | ||||||||
| 8 Dec 1790 | Miss Sinclair of Auckingale | 1 | 1 | £0.2.6 | |||||
| Collectr [ Collector] Calder | 1 | 1 | £0.2.6 | ||||||
| 2 | 2 | £0.5.0 | |||||||
| December | Wick Burgh | ||||||||
| 10 Dec 1790 | Robert Corner Merchant | 1 | 1 | £0.2.6 | |||||
| Mrs Anderson Widow | 2 | 2 | £0.10.0 | ||||||
| James Sandison Mercht [Merchant] | 1 | 1 | £0.2.6 | ||||||
| Baillie James Miller | 1 | 1 | £0.2.6 | ||||||
| John Durrand Merchant | 1 | 1 | 1 | £0.5.0 | |||||
| William Keith Taylor | 1 | 1 | £0.2.6 | ||||||
| Hary Bain Merchant | 1 | 1 | £0.2.6 | ||||||
| 8 | 1 | 6 | 2 | £1.7.6 | |||||
| Wick Parish | |||||||||
| 8 Dec 1790 | James Sinclair of Holburnd [Holburnhead] | 2 | 2 | £0.10.0 | |||||
| James Sinclair of Harpsdale | 1 | 1 | £0.2.6 | ||||||
| 10 Dec 1790 | Mr James McBeath of Hemprigs | 1 | 1 | £0.2.6 | |||||
| Benjamin Dunbar of Hemprigs | 2 | 2 | £0.10.0 | ||||||
| 6 | 2 | 4 | £1.5.0 | ||||||
| Parishes Collected | |||||||||
| Bower Parish | 3 | 1 | 3 | £0.10.0 | |||||
| Canisbay Parish | 5 | 1 | 4 | £1.2.6 | |||||
| Dunnet Parish | 3 | 3 | £0.7.6 | ||||||
| Halkirk Parish | 6 | 1 | 6 | £0.17.6 | |||||
| Latheron Parish | 4 | 3 | 4 | £0.17.6 | |||||
| Olrick Parish | 4 | 2 | 2 | £0.15.0 | |||||
| Reay Parish | 2 | 2 | £0.5.0 | ||||||
| Thurso Burgh | 15 | 1 | 15 | £2.0.0 | |||||
| Thurso Parish | 7 | 2 | 5 | 2 | £1.7.6 | ||||
| Watten Parish | 2 | 2 | £0.5.0 | ||||||
| Wick Burgh | 8 | 1 | 6 | 2 | £1.7.6 | ||||
| Wick Burgh | 6 | 2 | 4 | £1.5.0 | |||||
| 65 | 9 | 42 | 14 | £11.0.0 |
Transcribe other information
Survey Continued
Proof
9 Servants Bachelors at £0.2.6 each is £1. 2.6
51 Servants at £0.2.6 each is £6 .7.6
14 Servants at £0.5.0 each is £3.10.0
65 £11.0.0
I Andrew Liddell Surveyor Do Certify That the foregoing Rates and Duties do amount in whole to
Eleven pounds and That on 4th January 1791 I delivered to Mr John Davidson Collector of Cess for Caithness
an exact Duplicate of the above Account which contains mt Oath that Requisitions were left with
the several Inhabitants or at their dwelling Houses of the Dates prefixed to their respective Names.
Andrew Liddell Surveyor
Proof
9 Batchelor Servants at £0.5.0 Each is £2.5.0
42 Married Servants at £0.2.6 Each is £5.5.0
14 Servants at £0.5.0 Each is £3.10.0
£11.0.0
Transcriber's notes
Some of the words in the statement are not clear at the end of the line so I have bracketed these
Scottish Exchequer (Tax Records), Female servant tax - Volume 21 - Counties (A-L) (see 'More info' for county details), E326/6/21
Volume 21 contains female servant tax rolls for the following counties: Aberdeenshire, Argyll, Ayrshire, Banffshire, Berwickshire, Buteshire, Caithness, Clackmannanshire, Cromartyshire, Dunbartonshire, Dumfriesshire, East Lothian, Fife, Angus, Inverness-shire, Kincardineshire, Kinross-shire, Kirkcudbrightshire and Lanarkshire.
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).