, Female servant tax - Volume 22 - Counties (M-W) (see 'More info' for county details), E326/6/22&destination=/virtual-volumes/volume-images/volume_data-E326-6-22/REX01666?image_number=118){kind=link}
Volume contents
- 1 - 1790-91 , Midlothian (Edinburghshire)
- 71 - 1790-91 , Morayshire (Elginshire)
- 75 - 1790-91 , Nairnshire
- 77 - 1790-91 , Orkney
- 81 - 1790-91 , Peeblesshire
- 83 - 1790-91 , Perthshire
- 91 - 1790-91 , Renfrewshire
- 107 - 1790-91 , Ross-shire
- 111 - 1790-91 , Roxburghshire
- 115 - 1790-91 , Selkirkshire
- 117 - 1790-91 , Shetland
- 121 - 1790-91 , Stirlingshire
- 133 - 1790-91 , Sutherland
- 135 - 1790-91 , West Lothian (Linlithgowshire)
- 149 - 1790-91 , Wigtownshire
| 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 |
|---|---|---|---|---|---|---|---|---|---|
| Lerwick and Brassay | |||||||||
| 11 Nov 1790 | John Henderson Survy [Surveyor] of Taxes | 1 | 1 | £0.2.6 | |||||
| William Ross Merchant | 1 | 1 | £0.2.6 | ||||||
| Miss Babie Craigie | 1 | 1 | £0.2.6 | ||||||
| James Linklater Merchant | 1 | 1 | £0.2.6 | ||||||
| Murdoch Brown Shoemaker | 1 | 1 | £0.2.6 | ||||||
| William Gray Junior | 1 | 1 | £0.2.6 | ||||||
| Arthur Nicolson of Lochend | 2 | 2 | £0.10.0 | ||||||
| Mrs Scott of Scottshall | 1 | 1 | £0.2.6 | ||||||
| Walter Scott of Scotshall | 2 | 2 | £0.10.0 | ||||||
| Janent Farquhar | 1 | 1 | £0.2.6 | ||||||
| Thomas Bolt Merchant | 1 | 1 | £0.2.6 | ||||||
| James Ross Merchant | Children 2 | 2 | 1 | £0.2.6 | |||||
| Charles Ogilvy Merchant | 1 | 1 | £0.2.6 | ||||||
| Laurence Edmondston Surgeon | Children 2 | 2 | 1 | £0.2.6 | |||||
| Peter Innes Senior Merchant | 2 | 2 | £0.10.0 | ||||||
| Magnus Fea Merchant | 1 | 1 | £0.2.6 | ||||||
| Andrew Heddell Comptroller | 1 | 1 | £0.2.6 | ||||||
| Francis Heddell writer | 1 | 1 | £0.2.6 | ||||||
| James Macclellan Coastwaiter | 1 | 1 | £0.2.6 | ||||||
| James Pyper Merchant | 1 | 1 | £0.2.6 | ||||||
| Andrew Bolt Merchant | 1 | 1 | £0.2.6 | ||||||
| James Yorston Merchant | 1 | 1 | £0.2.6 | ||||||
| John Morrison Merchant | 1 | 1 | £0.2.6 | ||||||
| Mrs William Yorston | 1 | 1 | £0.2.6 | ||||||
| Laurence Lush Shipmaster | 1 | 1 | £0.2.6 | ||||||
| Mrs Sutherland | 1 | 1 | £0.2.6 | ||||||
| Mrs Cluness | 1 | 1 | £0.2.6 | ||||||
| Captain Alexander Fraser of the Navy | 1 | 1 | £0.2.6 | ||||||
| Mrs Grierson of Quendal | 1 | 1 | £0.2.6 | ||||||
| John Mouat Surveyor of Customs | Children 2 | 2 | 1 | £0.2.6 | |||||
| Arthur Nicolson Junior | 2 | 2 | £0.10.0 | ||||||
| James Henderson of Gardie | 1 | 1 | £0.2.6 | ||||||
| Mrs Bolt of Cruester | 1 | 1 | £0.2.6 | ||||||
| 40 | 29 | 8 | £5.12.6 | ||||||
| Parochial Clergy | |||||||||
| 10 May 1790 | Mr James Gordon | 1 | 1 | £0.2.6 | |||||
| 7 May 1790 | Mr William Jack | 1 | 1 | £0.2.6 | |||||
| 10 May 1790 | Mr David Thomson | 1 | 1 | £0.5.0 | |||||
| 15 Jul 1790 | Mr John Mill | 2 | 2 | 1 | £0.2.6 | ||||
| 24 Oct 1790 | Mr William Mitchell | 1 | 1 | £0.2.6 | |||||
| 29 Oct 1790 | Mr John Morrison | 1 | 1 | £0.2.6 | |||||
| 7 | 1 | 5 | £0.17.6 | ||||||
| Parishes Collected | |||||||||
| Nesting and Dunrossness | 7 | 3 | 4 | £1.7.6 | |||||
| Yell Fetlar and Unst | 19 | 1 | 16 | £2.5.0 | |||||
| Northmarine and Delting | 10 | 6 | 2 | £1.5.0 | |||||
| Tingwall Sandsting and Walls | 12 | 7 | 2 | £1.7.6 | |||||
| Lerwick and Brassay | 40 | 29 | 8 | £5.12.6 | |||||
| Parochial Clergy | 7 | 1 | 5 | £0.17.6 | |||||
| 95 | 2 | 66 | 16 | £12.15.0 | |||||
| 84 | |||||||||
| Proof | |||||||||
| 66 Servants at £0.2.6 for year is | £8.5.0 | ||||||||
| 18 Servants at £0.5.0 for year is | £4.10.0 | ||||||||
| £12.15.0 |
Transcribe other information
[Page] 118
I John Henderson Surveyor do hereby Certify that upon Carefull Examination of the forgoing Tax I find that
they amount in Whole to Twelve pounds fifteen Shillings Sterling and I do make oath that upon the [22d]
of January 1791. I left for Mr. John Bruce Collector of the said Tax for the Lordship of Shetland at his Office in [Lerwick]
an Exact duplicate of the above Account duly examined and Compard with the forgoing which Containd my
oath that notices were either deliverd to the Several Inhabitants or left at their dwelling houses of the
respective dates Set agains Their Several names ........................John Henderson Surveyor
Lerwick 22d Jany [January] 1791
Sworn Before Andrew Heddell Vice Adl [Admiral] Subs [Substitute] of Shetland
Scottish Exchequer (Tax Records), Female servant tax - Volume 22 - Counties (M-W) (see 'More info' for county details), E326/6/22
Volume 22 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).