, 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=78){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 |
|---|---|---|---|---|---|---|---|---|---|
| Brought Over fm [from] Stromness | 2 | 11 | 2 | 9 | £1.7.6 | ||||
| 16 Dec 1790 | Andrew Mouat | Isobel Wilson | 1 | 1 | £0.2.6 | ||||
| 17 Dec 1790 | Joshua Johnston writter | Marion Groundwatter | 1 | 1 | £0.2.6 | ||||
| William Allan senr. [Senior] | Jannet Hutcheson | 1 | 1 | £0.2.6 | |||||
| Hary Cruickshanks Mariner | Margaret Corston | 1 | 1 | £0.2.6 | |||||
| Francis Square Baker | 2 | Sibila Scott & Jannet Mouat | 2 | 1 | £0.2.6 | ||||
| James Ross Shopkeeper | Margaret Balantine | 1 | 1 | £0.2.6 | |||||
| Total | 4 | 18 | 1 | 15 | £2.2.6 | ||||
| Sandwick | |||||||||
| 20 Dec 1790 | Mrs. Graeme in Skeal | Mary Marwick & Jane Rowland, Dairy Maid |
2 | 1 | £0.2.6 | ||||
| Birsay | |||||||||
| 21 Dec 1790 | Mr. George Low Minister | Jannet Linklater | 1 | 1 | £0.2.6 | ||||
| Parish of Firth | 2 | 2 | 1 | £0.2.6 | |||||
| Rendall | 2 | 1 | £0.2.6 | ||||||
| Island of Westray | 23 | 1 | 2 | 4 | £1.10.0 | ||||
| Sanday | 1 | 6 | 1 | 1 | £0.7.6 | ||||
| Shapinshay | 2 | 7 | 3 | £0.7.6 | |||||
| Parish of St. Olla | 5 | 8 | 3 | £0.7.6 | |||||
| Island of Burray | 1 | 1 | £0.5.0 | ||||||
| South Ronaldshay | 1 | 1 | £0.5.0 | ||||||
| Walls | 2 | 4 | 1 | £0.2.6 | |||||
| Parish of Orphir | 3 | 1 | £0.5.0 | ||||||
| Stromness | 4 | 18 | 1 | 15 | £2.2.6 | ||||
| Sandwick | 2 | 1 | £0.2.6 | ||||||
| Birsay | 1 | 1 | £0.2.6 | ||||||
| Total | 16 | 18 | 6 | 29 | 4 | £6.2.6 | |||
| NB | 39 |
Transcribe other information
[Page] 78
Proof
6 Batchelors Servants at £0.5.0 each-- £1.10.0
20 Servants at £0.2.6 each-- £3.12.6
4 Servants at £0.2.6 each-- £3.12.6
7 servants for Children at £0.5.0 each--£1.0.0
32 for Husbandry etc.
78 £6.2.6
Kirkwall 31 Decmr [ December] 1790 The amount of the foregoing Tax is six pounds two shillings & six pence and I do make
oath that this day I delivered to Alexander Fraser Collector of Cess and Collector of the foregoing Tax for the County
aforesaid an exact Duplicate hereof
Alexander Fraser Surveyor
At kirkwall 31st Decemr. [December] 1790
Sworn before me John Wier , J:P [Justice of the Peace]
Duplicate
Female Servants Tax within the Country
of Orkney from 5th April 1790 to 5th April 1791
√ S [Surveyor]
78
11/24
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).