, Female servant tax - Volume 28 - Burghs (G-W) (see 'More info' for burgh details), E326/6/28&destination=/virtual-volumes/volume-images/volume_data-E326-6-28/REX01666?image_number=56){kind=link}
Volume contents
- 1 - , Glasgow
- 27 - , Haddington burgh
- 31 - , Inveraray burgh
- 33 - , Inverkeithing burgh
- 35 - , Inverness burgh
- 39 - , Irvine burgh
- 43 - , Jedburgh
- 45 - , Kilrenny burgh
- 47 - , Kinghorn burgh
- 49 - , Kirkcaldy burgh
- 53 - , Kirkcudbright burgh
- 55 - , Kirkwall burgh
- 57 - , Lanark burgh
- 59 - , Lauder burgh
- 61 - , Linlithgow burgh
- 65 - , Lochmaben burgh
- 67 - , Montrose burgh
- 71 - , Nairn burgh
- 73 - , North Berwick burgh
- 75 - , Peebles burgh
- 77 - , Perth burgh
- 81 - , Queensferry burgh
- 85 - , Renfrew burgh
- 89 - , Rothsay burgh
- 91 - , Rutherglen burgh
- 93 - , St Andrews burgh
- 97 - , Sanquhar burgh
- 99 - , Selkirk burgh
- 101 - , Stirling burgh
- 105 - , Stranraer burgh
- 107 - , Tain burgh
- 109 - , Wigtown burgh
| 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 | Brought over | 28 | 64 | 2 | 36 | 6 | £6.10.0 | £0.13.0 | ||
| 11 Oct 1791 | Isobella Keldie Relict of Robert Keldie | Christian Dronimond | 1 | 1 | £0.2.6 | £0.0.3 | ||||
| Mrs. Balfour of Trenibay | Jean Scott & Elizabeth Tullock | 2 | 2 | £0.10.0 | £0.1.0 | |||||
| Mrs Alexander Riddoch | Ann Kent | 1 | 1 | £0.2.6 | £0.0.3 | |||||
| Isabella Riddoch | Jean Logie | 1 | 1 | £0.2.6 | £0.0.3 | |||||
| James Erskine Shopkeeper | Ann Tait & Betty Moat | 2 | 2 | £0.10.0 | £0.1.0 | |||||
| Maru Sclater Relict of Hugh Sclater | Margaret Scott | 1 | 1 | £0.2.6 | £0.0.3 | |||||
| 28 | Total | 72 | 2 | 40 | 10 | £8.0.0 | £0.16.0 | |||
| N.B. | 52 |
Transcribe other information
Proof
2 Bachelors Servants at 5/- [£0.5.0] each £0.10.0
40 Servants at 2/6 [£0.2.6] each £5.0.0
10 Servants at 5/- [£0.5.0] each £2.10.0
-----
52 £8.0.0
13 Servants for children £0.16.0 Ten per cent
7 Servants not taxable £8.16.0
----
72 Total
At Kirkwall 15th Nov. 1791
Sworn Before John Weir J.P. [Justice of the Peace]
I Alexandra Fraser surveyor, Do hereby
Certify that agreeable to the Several lists
returned to me of Female Servants within
Kirkwall the amount of the Tax thereof is
Eight pounds, sixteen shillings for the year
to the fifth of April Seventeen hundred & ninety
two and make Oath that upon the fifteenth
Nov Seventeen hundred & Ninety one I delivered
to John Heddle Collector of said Tax for the
Town an exact duplicate of the foregoing
Alexander Fraser
Scottish Exchequer (Tax Records), Female servant tax - Volume 28 - Burghs (G-W) (see 'More info' for burgh details), E326/6/28
Volume 28 contains female servant tax rolls for the following burghs: Glasgow, Haddington, Inveraray, Inverkeithing, Inverness, Irvine, Jedburgh, Kinghorn, Kilrenny, Kirkcaldy, Kirkcudbright, Kirkwall, Lanark, Lauder, Linlithgow, Lochmaben, Montrose, Nairn, North Berwick, Peebles, Perth, Queensferry, Renfrew, Rothesay, Rutherglen, St. Andrews, Sanquhar, Selkirk, Stirling, Stranraer, Tain, and Wigtown.
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).