, 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=143){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 |
|---|---|---|---|---|---|---|---|---|---|---|
| Clyne Parish | ||||||||||
| 20 Jun 1791 | Mr George Sutherland Brora | 1 | 1 | £0.2.6 | £0.0.3 | |||||
| Mr Walter Ross Minister | 1 | 1 | £0.2.6 | £0.0.3 | ||||||
| 2 | 2 | £0.5.0 | £0.0.6 | |||||||
| Creech Parish | ||||||||||
| 21 Jun 1791 | Major McKay Hugh Baillie Rosehall | 1 | 1 | £0.5.0 | £0.0.6 | |||||
| Dornoch Parish | ||||||||||
| Major Sutherland Reachar | 1 | 1 | £0.5.0 | £0.0.6 | ||||||
| Dornoch Burgh | ||||||||||
| 22 [Jun] 1791 | John Barclay | 1 | 1 | £0.2.6 | £0.0.3 | |||||
| Mrs McPherson Widow | 1 | 1 | £0.2.6 | £0.0.3 | ||||||
| 2 | 2 | £0.5.0 | £0.0.6 | |||||||
| Golspey Parish | ||||||||||
| 20 Jun 1791 | The Rt Honable [Right Honourable] Earl Gower | 1 | 1 | £0.10.0 | £0.1.0 | |||||
| Mrs Sutherland of Uppet | 1 | 1 | £0.2.6 | £0.0.3 | ||||||
| 2 | 1 | 1 | £0.12.6 | £0.1.3 | ||||||
| Loth Parish | ||||||||||
| Mr Dugald Gilchrist Loth Beg | 1 | 1 | £0.5.0 | £0.0.6 | ||||||
| Mr John Clunis Whitehill | £0.2.6 | £0.0.3 | ||||||||
| 18 Jun 1791 | Capt [Captain] Baigrie Midgerty | 1 | 1 | £0.2.6 | £0.0.3 | |||||
| Mr Gordon Navidale | 1 | 1 | £0.2.6 | £0.0.3 | ||||||
| 4 | 1 | 3 | £0.12.6 | £0.1.3 | ||||||
| Rogart Parish | ||||||||||
| 22 [Jun]1791 | Lieut [Lieutenant] Gordon Rheen | 1 | 1 | £0.2.6 | £0.0.3 | |||||
| L Col [Lieutenant Colonel] John Suthd [Sutherland] Kinnauld | 1 | 1 | £0.2.6 | £0.0.3 | ||||||
| 2 | 2 | £0.5.0 | £0.0.6 | |||||||
| Strathnever Farr Parish | ||||||||||
| 25 Jun 1791 | Mr William Gordon Clerkhill | 1 | 1 | £0.2.6 | £0.0.3 | |||||
| Kintail Parish | ||||||||||
| 24 Jun 1791 | Mr Daniel Forbes Ribigil | 1 | 1 | £0.2.6 | £0.0.3 | |||||
| Parishes Collected | ||||||||||
| Clyne Parish | 2 | 2 | £0.5.0 | £0.0.6 | ||||||
| Creech Parish | 1 | 1 | £0.5.0 | £0.6.0 | ||||||
| Dornoch Parish | 1 | 1 | £0.5.0 | £0.0.6 | ||||||
| Dornoch Burgh | 2 | 2 | £0.5.0 | £0.0.6 | ||||||
| Golspey Parish | 2 | 1 | 1 | £0.12.6 | £0.1.3 | |||||
| Loth Parish | 4 | 1 | 3 | £0.12.6 | £0.1.3 | |||||
| Rogart Parish | 2 | 2 | £0.5.0 | £0.0.6 | ||||||
| Farr Parish | 1 | 1 | £0.2.6 | £0.0.3 | ||||||
| Kintail Parish | 1 | 1 | £0.2.6 | £0.0.3 | ||||||
| 16 | 3 | 12 | 1 | £2.15.0 | £0.5.6 | |||||
| 10 per cent £0.5.6 | ||||||||||
| Total £3.0.6 |
Transcribe other information
A Survey of the Female Servants Tax for the Shire of Sutherland
from 5 April 1790 to 5 April 1791 By David Brodie Surveyor 72
Proof
12 Servants at £0.2.6 Each is £1.10.0
1 Servant at £0.10.0 Each is £0.10.0
3 Servants Bachelor at £0.5.0 Each is £0.15.0
£2.15.0
10 prCent [per cent] £0.5.6
Total £3.0.6
I David Brodie Surveyor do hereby certify that upon careful Examination of the foregoing Rates & Duties
I find they amount in whole to Three Pounds and sixpence and that upon the 1st October last I delivered to
Mr Dugald Gilchrist Collector of the said Duties an exact Duplicate of the above Account duly examined
and Compared with the foregoing, which contained my Oath that Requisitions were left with the Several
Masters and Mistresses or at their Dwelling houses of the dates annexed to their Respective Names
that they were to be Charged with the Sums hereby Certified to be Due from them.
David Brodie Surveyor
[Page] 143
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).