, 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=127){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 |
|---|---|---|---|---|---|---|---|---|---|---|
| North Mavine of Delting | ||||||||||
| 11 Jul 1791 | Andrew Robertson Earlness | 2 | 1 | 1 | £0.2.6 | £0.0.3 | ||||
| 12 Jul 1791 | James Cheyne of Tanwick | 1 | 1 | £0.2.6 | £0.0.3 | |||||
| John Gifford Urafirth | 1 | 1 | £0.2.6 | £0.0.3 | ||||||
| 13 Jul 1791 | Andrew Gifford of Ollaberrie | 2 | 1 | 1 | £0.2.6 | £0.0.3 | ||||
| 14 Jul 1791 | Andrew Bruce of Infield | 1 | 1 | £0.2.6 | £0.0.3 | |||||
| Gidion Gifford of Busta | 2 | 2 | 2 | £0.10.0 | £0.1.0 | |||||
| Robert Scollay in Garth | 2 | 1 | 1 | £0.2.6 | £0.0.3 | |||||
| 8 | 6 | 2 | £1.5.0 | £0.2.6 | ||||||
| Yell Unst and Fetlar | ||||||||||
| 13 Jul 1791 | Robert Robertson of Gossaburgh | 1 | 1 | £0.2.6 | £0.0.3 | |||||
| Margaret Robertson in Graveland | 2 | 1 | 1 | £0.2.6 | £0.0.3 | |||||
| Mrs Robertson in Gossaburgh | 1 | 1 | £0.2.6 | £0.0.3 | ||||||
| William Hay Merchant | 1 | 1 | £0.2.6 | £0.0.3 | ||||||
| 22 Aug 1791 | Thomas Leisk Burravoe | 1 | 1 | £0.2.6 | £0.0.3 | |||||
| William Bruce Burravoe | 1 | 1 | £0.2.6 | £0.0.3 | ||||||
| Andrew Bruce of Urie | 1 | 1 | £0.5.0 | £0.0.6 | ||||||
| John Spence in Cullavoe | 1 | 1 | £0.2.6 | £0.0.3 | ||||||
| Charles Hoseason of Dalsetter | 1 | 1 | £0.2.6 | £0.0.3 | ||||||
| Thomas Irvine of Midbreak | 1 | 1 | £0.2.6 | £0.0.3 | ||||||
| Thomas Sanderson of Burness | 1 | 1 | £0.2.6 | £0.0.3 | ||||||
| 23 Aug 1791 | Thomas Mouat of Belmont | 1 | 1 | £0.2.6 | £0.0.3 | |||||
| John Scott of Greenwall | 2 | 1 | 1 | £0.2.6 | £0.0.3 | |||||
| 24 Aug 1791 | William Spence of Gardie | 1 | 1 | £0.2.6 | £0.0.3 | |||||
| Mrs Spence of Swarister | 1 | 1 | £0.2.6 | £0.0.3 | ||||||
| Robert Niven of Windhouse | 1 | 1 | £0.2.6 | £0.0.3 | ||||||
| Mrs Archibald | 1 | 1 | £0.2.6 | £0.0.3 | ||||||
| 17 | 1 | 16 | 2 | £2.5.0 | £0.4.6 | |||||
| Nesting of Dunrossness | ||||||||||
| 14 Jul 1791 | Robert Hunter of Lunna | 2 | 2 | £0.10.0 | £0.1.0 | |||||
| 13 Aug 1791 | Andrew Grierson of Quendale | 2 | 1 | 1 | £0.2.6 | £0.0.3 | ||||
| Mrs Sinclair of Brew | 1 | 1 | £0.2.6 | £0.0.3 | ||||||
| Mrs Bruce of Sumburgh | 1 | 1 | £0.2.6 | £0.0.3 | ||||||
| 9 Nov 1791 | John Bruce Stewart Esqr | 2 | 2 | £0.10.0 | £0.1.0 | |||||
| John Bruce of Calfirth | 1 | 1 | £0.2.6 | £0.0.3 | ||||||
| 8 | 4 | 4 | £1.10.0 | £0.3.0 | ||||||
| Walls Sandsting & Tingwall | ||||||||||
| 12 Jul 1791 | Robert Ross of Sound | 2 | 1 | 1 | £0.2.6 | £0.0.3 | ||||
| 10 Oct 1791 | James Scott of Scalloway | 2 | 2 | £0.10.0 | £0.1.0 | |||||
| John Scott Junr [Junior] of Scalloway | 2 | 1 | 1 | £0.2.6 | £0.0.3 | |||||
| Mrs Cumming | 1 | 1 | £0.2.6 | £0.0.3 | ||||||
| John Scott of Melbie | 2 | 1 | 1 | £0.2.6 | £0.0.3 | |||||
| Mrs Henry of Mucklure | 1 | 1 | £0.2.6 | £0.0.3 | ||||||
| John Slater Shipmaster | ` | ` | £0.2.6 | £0.0.3 | ||||||
| 8 | 6 | 2 | £1.5.0 | £0.2.6 |
Transcribe other information
[Page] 127
SHETLAND
Report of the FEMALE SERVANTS TAX in the Lordship of Shetland
for the Year Ending 5th April 1792 by Francis Heddell Surveyor 64
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).