, Female servant tax - Volume 26 - Counties (M-W) (see 'More info' for county details), E326/6/26&destination=/virtual-volumes/volume-images/volume_data-E326-6-26/REX01666?image_number=118){kind=link}
Volume contents
- 1 - Minutes , Midlothian (Edinburgh)
- 77 - Minutes , Elgin (Morayshire)
- 81 - Minutes , Nairnshire
- 83 - Minutes , Orkney
- 85 - Minutes , Peeblesshire
- 89 - Minutes , Perthshire
- 99 - Minutes , Renfrewshire
- 117 - Minutes , Ross-shire
- 121 - Minutes , Roxburghshire
- 125 - Minutes , Selkirkshire
- 127 - Minutes , Shetland
- 131 - Minutes , Stirlingshire
- 143 - Minutes , Sutherland
- 145 - Minutes , West Lothian (Linlithgow)
- 153 - Minutes , 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 | 10% per 31 George III |
|---|---|---|---|---|---|---|---|---|---|---|
| 1791 | Kilearnan Parish | |||||||||
| 27 Jun 1791 | Kenneth Mhurchieson Farradale | 1 Chambermaid | 1 | 1 | £0.5.0 | £0.0.6 | ||||
| 1 Cookman | 1 | 1 | £0.5.0 | £0.0.6 | ||||||
| 2 | 2 | £0.10.0 | £0.1.0 | |||||||
| Avoch Parish | ||||||||||
| 31 Jun 1791 | Sir Roderick McKenzie Scatwell | Mary Munro | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Hellen Anderson | 1 | 1 | £0.10.0 | £0.1.0 | ||||||
| Jannet McLean | 1 | 1 | £0.10.0 | £0.1.0 | ||||||
| Capt. [Captain] Alexander McKenzie Balmaduthie | 2 | 4 servants | 4 | 4 | £2.0.0 | £0.4.0 | ||||
| 2 | 7 | 7 | £3.10.0 | £0.7.0 | ||||||
| Eddertown Parish | ||||||||||
| 6 Jul 1791 | Dr. [Doctor] Hugh Scobbie | 1 house maid | 1 | 1 | £0.2.6 | £0.0.3 | ||||
| Roderick McKenzie Flowerburn | 1 house maid | 1 | 1 | £0.2.6 | £0.0.3 | |||||
| 2 | 2 | £0.5.0 | £0.0.6 | |||||||
| Kincarden Parish | ||||||||||
| 9 Jul 1791 | Mrs. Ross of Pitcalnie | 2 maids | 2 | 2 | £0.10.0 | £0.1.0 | ||||
| 2 | 2 | £0.10.0 | £0.1.0 | |||||||
| Lochbroom Parish | ||||||||||
| George McKenzie Dundonald | 1 Housemaid | 1 | 1 | £0.2.6 | £0.0.3 | |||||
| 1 | 1 | £0.2.6 | £0.0.3 | |||||||
| Applecross Parish | ||||||||||
| 25 Jul 1791 | Thomas McKenzie Applecross | 3 | 1 house maid | 1 | 1 | £0.2.6 | £0.0.3 | |||
| 3 | 1 | 1 | £0.2.6 | £0.0.3 | ||||||
| Parishes collected | ||||||||||
| Tarbet Parish | 3 | 1 | 2 | £0.12.6 | £0.1.3 | |||||
| Fearn Parish | 5 | 2 | 3 | £2.0.0 | £0.4.0 | |||||
| Nigg Parish | 1 | 1 | £0.2.6 | £0.0.3 | ||||||
| Killimure easter Parish | 2 | 2 | £0.10.0 | £0.1.0 | ||||||
| Rosskeen Parish | 6 | 3 | 3 | £1.17.6 | £0.3.9 | |||||
| Alness Parish | 6 | 6 | £6.0.0 | £0.12.0 | ||||||
| Killtearn [Kiltearn] Parish | 5 | 1 | 4 | £1.2.6 | £0.2.3 | |||||
| Dingwall Parish | 3 | 1 | 2 | £0.12.6 | £0.1.3 | |||||
| Fodderty Parish | 1 | 1 | £0.2.6 | £0.0.3 | ||||||
| Urray Parish | - | 11 | 3 | 2 | 6 | £3.17.6 | £0.7.9 | |||
| Killmure Wester Parish | 5 | 2 | 3 | £2.0.0 | £0.4.0 | |||||
| Killearnan Parish | 2 | 2 | £0.10.0 | £0.1.0 | ||||||
| Avoch Parish | 7 | 7 | £3.10.0 | £0.7.0 | ||||||
| Eddertown Parish | 2 | 2 | £0.5.0 | £0.0.6 | ||||||
| Kincardin Parish | 2 | 2 | £0.10.0 | £0.1.0 | ||||||
| Lochbroom Parish | 1 | 1 | £0.2.6 | £0.0.3 | ||||||
| Applecross Parish | 1 | 1 | £0.2.6 | £0.0.3 | ||||||
| Proof | 63 | 6 | 15 | 20 | 22 | £23.17.6 | £2.7.9 |
Transcribe other information
[Page] 118
Survey Continued
Prooff
6 Batchelor Servts. [Servants] @ 20/- each is £6.0.0
15 Servants @ 2/6 [£0.2.6] each is £1.17.6
20 Servants @5/0 [£0.5.0] £5.0.0
22 Servants @ 10/ [£0.10.0] £11.0.0 £23.17.6
10 Pr Ct [Percent] in dt [duties] £2.7.9
£26.5.3 Total
I David Ross Surveyor aforesaid, Do hereby certify, That upon careful examination of the
several Rates & Duties, I find they amount in whole to twenty six pounds five shillings three
pence, And that upon the twenty seventh day of October last I delivered to Roderick McKenzie
of Scots burn Collector of said Duties for the Shire aforesaid, An exact Duplicate of the
Acct. [Account] duly examined & compared with the foregoing, which contained my Oath that the
Acct. [Account] contained the number of servants returned to me & were kept or employed by the different
masters or mistress's According to the best of my knowledge or information
David Ross Asst [Assistant] Surveyor
Tain. 3rd Nov. [November] 1791
[page] 118
Transcriber's notes
5/ [£0.5.0] --- 5-- [£5.0.0]
15 Servants @ 2/6 [£0.2.6] -- £1.7.6
22 Servants @ 10/ [£0.10.0] ---£11.0.0
£23.17.6 [Sub Total]
10 per cent in duties £2.7.9
£26.5.3 Total
Entry for 31 June 1791 is original to text and not a transcription error.
Scottish Exchequer (Tax Records), Female servant tax - Volume 26 - Counties (M-W) (see 'More info' for county details), E326/6/26
Volume 26 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).