, 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=128){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 |
|---|---|---|---|---|---|---|---|---|---|---|
| Lerwick & Bressay | £ Sh D | |||||||||
| 11 Nov 1791 | Miss Craigies | 1 | 1 | £0.2.6 | £0.0.3 | |||||
| James Linklater Mercht [Merchant] | 1 | 1 | £0.2.6 | £0.0.3 | ||||||
| Murdoch Brown Shoemr [Shoemaker] | 1 | 1 | £0.2.6 | £0.0.3 | ||||||
| William Gray Junr [Junior] Shipmr [Shipmaster] | 1 | 1 | £0.2.6 | £0.0.3 | ||||||
| Arthur Nicolson Senr [Senior] | 2 | 2 | £0.10.0 | £0.1.0 | ||||||
| Mrs Scott of Scotshall | 1 | 1 | £0.2.6 | £0.0.3 | ||||||
| Walter Scott Sh. Subst [Sherriff Substitute] | 2 | 2 | £0.10.0 | £0.1.0 | ||||||
| Mrs H. Ross | 1 | 1 | £0.2.6 | £0.0.3 | ||||||
| Thomas Colt Mercht [Merchant] | 1 | 1 | £0.2.6 | £0.0.3 | ||||||
| James Ross Mercht [Merchant] | 2 | 1 | 1 | £0.2.6 | £0.0.3 | |||||
| Charles Ogilvy Mercht [Merchant] | 2 | 1 | 1 | £0.2.6 | £0.0.3 | |||||
| Laurence Edmondsson Surgeon | 2 | 1 | 1 | £0.2.6 | £0.0.3 | |||||
| Margaret Fea Mercht [Merchant] | 1 | 1 | £0.2.6 | £0.0.3 | ||||||
| Andrew Heddell Comptr [Comptroller] | 1 | 1 | £0.2.6 | £0.0.3 | ||||||
| James McLellan Coaster | 1 | 1 | £0.2.6 | £0.0.3 | ||||||
| Mrs Tait | 1 | 1 | £0.2.6 | £0.0.3 | ||||||
| James Pyper Mercht [Merchant] | 1 | 1 | £0.2.6 | £0.0.3 | ||||||
| James Yorston Mercht [Merchant] | 1 | 1 | £0.2.6 | £0.0.3 | ||||||
| John Morrison Mercht [Merchant] | 1 | 1 | £0.2.6 | £0.0.3 | ||||||
| Laurence Leisk Skippmaster | 1 | 1 | £0.2.6 | £0.0.3 | ||||||
| Mrs Sutherland | 1 | 1 | £0.2.6 | £0.0.3 | ||||||
| Andrew Irvine Mercht [Merchant] | 1 | 1 | £0.2.6 | £0.0.3 | ||||||
| Mrs Grierson of Quendale | 1 | 1 | £0.2.6 | £0.0.3 | ||||||
| John Mouat Mercht [Merchant] | 1 | 1 | 1 | £0.2.6 | £0.0.3 | |||||
| John Mouat Survr [Surveyor] of Customs | 3 | 1 | 1 | £0.2.6 | £0.0.3 | |||||
| Arthur Nicolson Junr [Junior] | 1 | 2 | 2 | £0.10.0 | £0.1.0 | |||||
| James Henderson of Gardie | 1 | 1 | £0.2.6 | £0.0.3 | ||||||
| Mrs Ball of Cruister | 1 | 1 | £0.2.6 | £0.0.3 | ||||||
| Peter Innis Senr [Senior] | 2 | 2 | £0.10.0 | £0.1.0 | ||||||
| 35 | 27 | 8 | £5.7.6 | £0.10.9 | ||||||
| Clergy | ||||||||||
| 12 Jul 1791 | Messrs William Jack | 1 | 1 | £0.2.6 | £0.0.3 | |||||
| 14 Jul 1791 | John Morrison | 2 | 1 | 1 | £0.2.6 | £0.0.3 | ||||
| 12 Aug 1791 | John Mill | 1 | 1 | £0.2.6 | £0.0.3 | |||||
| 22 Aug 1791 | James Gordon | 1 | 1 | £0.2.6 | £0.0.3 | |||||
| 10 Oct 1791 | William Mitchell | 1 | 1 | £0.2.6 | £0.0.3 | |||||
| David Thomson | 1 | 1 | £0.2.6 | £0.0.3 | ||||||
| 6 | 6 | £0.15.0 | £0.1.6 | |||||||
| Parishes Collected | ||||||||||
| North Mavine of Delting | 8 | 6 | 2 | £1.5.0 | £0.2.6 | |||||
| Yell Unst and Fetlar | 17 | 1 | 16 | 2 | £2.5.0 | £0.4.6 | ||||
| Nesting of Dunrossness | 8 | 4 | 4 | £1.10.0 | £0.0.3 | |||||
| Walls Sandsting of Tingwall | 8 | 6 | 2 | £1.5.0 | £0.2.6 | |||||
| Lerwick & Bressay | 35 | 27 | 8 | £5.7.6 | £0.10.9 | |||||
| Clergy | 6 | 6 | £0.15.0 | £0.1.6 | ||||||
| 82 | 1 | 65 | 16 | £12.7.6 | £1.4.9 | |||||
| 10 pr Ct [per Cent] on Sd £12.7/6 [£12.7.6] is as above | £1.4.9 | |||||||||
| Total | £13.12.3 | |||||||||
| Prooff | ||||||||||
| 65 female Servts [Servants] @ 2/6 [£0.2.6] is | £8.2.6 | £0.16.3 | ||||||||
| 1 Batchelors Servt @ 5/ [£0.5.0] | £0.5.0 | £0.0.6 | ||||||||
| 16 female Servts [Servants] @ 5/ [£0.5.0] | £4.0.0 | £0.8.0 | ||||||||
| £12.7.6 | £1.4.9 | |||||||||
| Duty | £12.7.6 | |||||||||
| Making in all as above | £13.12.3 |
Transcribe other information
[Page] 128
Shetland
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).