, 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=83){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 |
|---|---|---|---|---|---|---|---|---|---|---|
| 11 Jun 1791 | Island of Westray | |||||||||
| Mr James Jear Minister | Katharine Burgar, Isobel Liddle for the Cows | 2 | 1 | £0.5.0 | £0.0.6 | |||||
| Thomas Traill in Towquoy | Janet Yoritong Dairymaid | 2 | 1 | £0.2.6 | £0.0.3 | |||||
| Thomas Traill in Papa | Jean Hercus, 1 Dairymaid & 4 employed in Husbandry |
6 | 1 | £0.2.6 | £0.0.3 | |||||
| James Stewart of Burgh | Barbara Irison, Christian Hercus, 1 Dairymaid & 4 for Husbandry | 7 | 2 | £0.10.0 | £0.1.0 | |||||
| Total | 17 | 1 | 2 | 2 | £1.0.0 | £0.2.0 | ||||
| Sanday | ||||||||||
| 14 Jun 1791 | Mr William Clouston Minr [Minister] | 2 | Isobel Bigland, Marjory Hercus & 1 for the Cows | 3 | 1 | £0.2.6 | £0.0.3 | |||
| John Traill in Sear | Barbara Guthrie, 1 Dairymaid & 3 for Husbandry | 5 | 1 | £0.5.0 | £0.0.6 | |||||
| Mrs Ann Fea | Margaret Broke | 1 | 1 | £0.2.6 | £0.0.3 | |||||
| Patrick Fea in Stove | Betty Mowat, 3 for Farming | 4 | 1 | £0.2.6 | £0.0.3 | |||||
| 15 Jun 1791 | Andrew Strang | 4 | Katherine & Barbara Anderson Jean Waters & 1 Dairymaid |
4 | 1 | £0.2.6 | £0.0.3 | |||
| Total | 6 | 17 | 1 | 4 | £0.15.0 | £0.1.6 | ||||
| Shapinshay | ||||||||||
| 21 Jun 1791 | Mr Alexander Pitcairn Minr [Minister] | Ann Caithness & 1 for Husbandry | 2 | 1 | £0.2.6 | £0.0.3 | ||||
| Mrs Johnston in How | Margaret Heddle | 1 | £0.2.6 | £0.0.3 | ||||||
| Doctor Thomas Balfour | 3 | Jean Reid, Barbara Park & 1 Dairy Maid |
3 | 1 | £0.2.6 | £0.0.3 | ||||
| Total | 3 | 6 | 2 | £0.7.6 | £0.0.9 | |||||
| Parish of Firth | ||||||||||
| 8 Jul 1791 | Balfour Stewart | 2 | Esther McBeath, Ann Sclaiter Barbara Smith, 1 Dairymaid & 1 for Husbandry |
5 | 2 | £0.10.0 | £0.1.0 | |||
| Birsay | ||||||||||
| 9 Jul 1791 | George Low Minister | Janet Linklater | 1 | 1 | £0.2.6 | £0.0.3 | ||||
| Sandwick | ||||||||||
| Mrs Graham in Sheal | Jean Rowland & 1 Dairy Maid | 2 | 1 | £0.2.6 | £0.0.3 | |||||
| Orphir | ||||||||||
| Mr Francis Liddle Minr [Minister] | Elizabeth Peace & 1 Dairy Maid | 2 | 1 | £0.5.0 | £0.0.6 | |||||
| Island of Walls | ||||||||||
| 13 Jul 1791 | James Moodie of Melsetter | 2 | Isobel Bruce, Elspet Cromarty Barbara Charles & 1 Dairy Maid |
4 | 2 | £0.10.0 | £0.1.0 | |||
| Southronaldshay | ||||||||||
| 15 Jul 1791 | Mr James Watson Minister | Elizabeth Gordon, 1 Dairy Maid & 1 for Husbandry |
3 | 1 | £0.5.0 | £0.0.6 | ||||
| Burray | ||||||||||
| Capt [Captain] James Sutherland | Helen McBeath, Elizabeth McLeid & 4 for Husbandry | 6 | 2 | £1.0.0 | £0.2.0 | |||||
| Rendal | ||||||||||
| 16 Jul 1791 | Mrs Mowat in Cotterscarth | Katherine Wood & 1 Dairy Maid | 2 | 1 | £0.2.6 | £0.0.3 | ||||
| St Olla | ||||||||||
| 5 Sep 1791 | Mr John Yule Minister | Isobel Peatrie | 1 | 1 | £0.2.6 | £0.0.3 | ||||
| Patrick Hayart Factor | 3 | Grizel Walton, Elly Annat & 2 for Husbandry |
4 | 1 | £0.2.6 | £0.0.3 | ||||
| Total | 3 | 5 | 2 | £0.5.0 | £0.0.6 |
Transcribe other information
42 ORKNEY
FEMALE SERVANTS TAX within the County of Orkney from
5th April 1792 Alexander Fraser Surveyor
83
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).