, 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=81){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 | County of Nairn | |||||||||
| Miss Brodie of Liathin | 3 | 3 | £1.10.0 | £0.5.0 | ||||||
| Miss Sophia Brodie | 2 | 2 | £0.10.0 | £0.1.0 | ||||||
| 22 Jul 1791 | Mr Gordon min [minister] | 1 | 1 | £0.5.0 | £0.0.6 | |||||
| Mrs White | 1 | 1 | £0.2.6 | £0.0.3 | ||||||
| Mrs Dunbar | 1 | 1 | £0.2.6 | £0.0.3 | ||||||
| John Campble | 1 | 1 | £0.2.6 | £0.0.3 | ||||||
| Mrs Dunbar Delness | 1 | 1 | £0.2.6 | £0.0.3 | ||||||
| Doctor Munro | 1 | 1 | £0.2.6 | £0.0.3 | ||||||
| Mr Mitchel min [minister] | 1 | 1 | £0.2.6 | £0.0.3 | ||||||
| Capt [Captain] Hugh Fraser | 1 | 1 | £0.2.6 | £0.0.3 | ||||||
| 13 | 1 | 7 | 2 | 3 | £3.2.6 | £0.6.3 |
Transcribe other information
A Survey of FEMALE SERVANTS TAX Arising in the County of Nairn
from the 5th April 1791 to the 5th April 1792 By Patrick Mdonald Sury [Surveyor]
NAIRN 41
Proof Batchlers Servants @ 5/ [£0.5.0] £0.5.0
7 Servants @ 2/6 [£0.2.6] each £0.17.6
2 Servants @ 5/ [£0.5.0] each £0.10.0
3 Servants @ 10/ [£0.10.0] each £1.10.0
£3.2.6
Ten Per Cent in £3.2.6 is £0.6.3
Total Amo [Amount] £3.8.9
I Patrick Mdonald Surveyor do hereby Certify that Upon careful examination of the foregoing Rates
and duties find they Amount to three pound Eight Shillings and Nine pence And that Upon
the 12th Nov have transmitted Mr Duncan Campbell Collector of Said Duties for the County of Nairn
an exact duplicate of the Above Acctt [Account] examined and compaird which contained my Oath that Notices
and Requisitions were left with the Several Inhabitants And the Assessment Made Up from
the lists And Answers in my Possession. Patrick MDonald Suryr [Surveyor]
Sworn before me at Invess [Inverness]
8th Nov 1791 Thomas Young Bailie
81
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).