, 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=84){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 |
|---|---|---|---|---|---|---|---|---|---|---|
| Parish of Stromness | ||||||||||
| 21 Oct 1791 | Thomas Spence Carpinter [Carpenter] | Isobel Sinclair | 1 | 1 | £0.2.6 | £0.0.3 | ||||
| Archibald Potinger Mariner | Janet Irvine | 1 | 1 | £0.2.6 | £0.0.3 | |||||
| Peter Loutit Shopkeeper | Christian Irvine | 1 | 1 | £0.2.6 | £0.0.3 | |||||
| John Gordon Saveyor [Surveyor] | Charlotte Vertie | 1 | 1 | £0.5.0 | £0.0.6 | |||||
| Robert Sandeson | 2 | Elizabeth Yorston, Elizabeth Spence | 2 | 1 | £0.2.6 | £0.0.3 | ||||
| Ann Ross | Marion Garson | 1 | 1 | £0.2.6 | £0.0.3 | |||||
| Nicol Robertson Shopkeeper | Marjory Robertson | 1 | 1 | £0.2.6 | £0.0.3 | |||||
| Mrs Robert Graham | Marjory Charles | 1 | 1 | £0.2.6 | £0.0.3 | |||||
| Andrew Mowat Mariner | Elizabeth Nelson | 1 | 1 | £0.2.6 | £0.0.3 | |||||
| 22 Jul 1791 | Joshua Johnston Writer | Marion Groundwater | 1 | 1 | £0.2.6 | £0.0.3 | ||||
| William Allan Senr [Senior] | Margaret Johnston | 1 | 1 | £0.2.6 | £0.0.3 | |||||
| Hary Cruckshank Mariner | Margaret Yorston | 1 | 1 | £0.2.6 | £0.0.3 | |||||
| Hary Knarston | Janet Mowat | 1 | 1 | £0.2.6 | £0.0.3 | |||||
| James Ross Shopkeeper | Margaret Balantine | 1 | 1 | £0.2.6 | £0.0.3 | |||||
| Total | 2 | 15 | 1 | 13 | £1.17.6 | £0.3.9 | ||||
| Abstract | ||||||||||
| Island of Westray | 17 | 1 | 2 | 2 | £1.0.0 | £0.2.0 | ||||
| Sanday | 6 | 17 | 1 | 4 | £0.15.0 | £0.1.6 | ||||
| Shapinshay | 3 | 6 | 3 | £0.7.6 | £0.0.9 | |||||
| Parish of Firth | 2 | 5 | 2 | £0.10.0 | £0.1.0 | |||||
| Birsay | 1 | 1 | £0.2.6 | £0.0.3 | ||||||
| Sandwick | 2 | 1 | £0.2.6 | £0.0.3 | ||||||
| Orphir | 2 | 1 | £0.5.0 | £0.0.6 | ||||||
| Island of Walls | 2 | 4 | 2 | £0.10.0 | £0.1.0 | |||||
| Southronaldshay | 3 | 1 | £0.5.0 | £0.0.6 | ||||||
| Burray | 6 | 2 | £1.0.0 | £0.2.0 | ||||||
| Parish of Rendall | 2 | 1 | £0.2.6 | £0.0.3 | ||||||
| St Olla | 3 | 5 | 2 | £0.5.0 | £0.0.6 | |||||
| Stromness | 2 | 15 | 1 | 13 | £1.17.6 | £0.3.9 | ||||
| 40 |
Transcribe other information
Proof
5 Bachelors Servants at 5/ [£0.5.0] each £1.5.0
2 Bachelors Servants at 10/ [£0.10.0] each £1.0.0
27 Servants at 2/6 [£0.2.6] each £3.7.6
6 Servants at 5/ [£0.5.0] each £1.10.0
40 £7.2.6
8 Servants for children
37 Servants for Husbandry
£0.14.3 Ten PrCent [Percent]
85 £7.16.9
Female Servants Tax within
the County of Orkney from 5th April
1791 to 5th April 1792
Exd GS [Examined General Surveyor]
13/23
I Alexander Fraser Surveyor do hereby certify that agreeable to the several lists returned to me of Female Servants
for the County of Orkney the amount of the Tax thereof is Seven pounds sixteen shillings & Nine pence for the year from
fifth April seventeen hundred & Ninety one to the fifth April following and make oath that upon the fifteenth of November
Seventeen hundred and Ninety one I delivered to Alexander Fraser Collector of said Tax for the said County an exact
Duplicate of the above account.
Alexander Fraser Surveyor
At Kirkll [Kirkwall] 15 Nov 1791
Sworn before John Wier J.P. [Justice of the Peace]
84
Transcriber's notes
10% Column obscured by page fold. Completed from image of following page, with the exception of year in oath which cannot be read on that page either.
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).