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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
Lerwick and Brassay
11 Nov 1790 John Henderson Survy [Surveyor] of Taxes 1 1 £0.2.6
William Ross Merchant 1 1 £0.2.6
Miss Babie Craigie 1 1 £0.2.6
James Linklater Merchant 1 1 £0.2.6
Murdoch Brown Shoemaker 1 1 £0.2.6
William Gray Junior 1 1 £0.2.6
Arthur Nicolson of Lochend 2 2 £0.10.0
Mrs Scott of Scottshall 1 1 £0.2.6
Walter Scott of Scotshall 2 2 £0.10.0
Janent Farquhar 1 1 £0.2.6
Thomas Bolt Merchant 1 1 £0.2.6
James Ross Merchant Children 2 2 1 £0.2.6
Charles Ogilvy Merchant 1 1 £0.2.6
Laurence Edmondston Surgeon Children 2 2 1 £0.2.6
Peter Innes Senior Merchant 2 2 £0.10.0
Magnus Fea Merchant 1 1 £0.2.6
Andrew Heddell Comptroller 1 1 £0.2.6
Francis Heddell writer 1 1 £0.2.6
James Macclellan Coastwaiter 1 1 £0.2.6
James Pyper Merchant 1 1 £0.2.6
Andrew Bolt Merchant 1 1 £0.2.6
James Yorston Merchant 1 1 £0.2.6
John Morrison Merchant 1 1 £0.2.6
Mrs William Yorston 1 1 £0.2.6
Laurence Lush Shipmaster 1 1 £0.2.6
Mrs Sutherland 1 1 £0.2.6
Mrs Cluness 1 1 £0.2.6
Captain Alexander Fraser of the Navy 1 1 £0.2.6
Mrs Grierson of Quendal 1 1 £0.2.6
John Mouat Surveyor of Customs Children 2 2 1 £0.2.6
Arthur Nicolson Junior 2 2 £0.10.0
James Henderson of Gardie 1 1 £0.2.6
Mrs Bolt of Cruester 1 1 £0.2.6
40 29 8 £5.12.6
Parochial Clergy
10 May 1790 Mr James Gordon 1 1 £0.2.6
7 May 1790 Mr William Jack 1 1 £0.2.6
10 May 1790 Mr David Thomson 1 1 £0.5.0
15 Jul 1790 Mr John Mill 2 2 1 £0.2.6
24 Oct 1790 Mr William Mitchell 1 1 £0.2.6
29 Oct 1790 Mr John Morrison 1 1 £0.2.6
7 1 5 £0.17.6
Parishes Collected
Nesting and Dunrossness 7 3 4 £1.7.6
Yell Fetlar and Unst 19 1 16 £2.5.0
Northmarine and Delting 10 6 2 £1.5.0
Tingwall Sandsting and Walls 12 7 2 £1.7.6
Lerwick and Brassay 40 29 8 £5.12.6
Parochial Clergy 7 1 5 £0.17.6
95 2 66 16 £12.15.0
84
Proof
66 Servants at £0.2.6 for year is £8.5.0
18 Servants at £0.5.0 for year is £4.10.0
£12.15.0

Transcribe other information

[Page] 118

I John Henderson Surveyor do hereby Certify that upon Carefull Examination of the forgoing Tax I find that
they amount in Whole to Twelve pounds fifteen Shillings Sterling and I do make oath that upon the [22d]
of January 1791. I left for Mr. John Bruce Collector of the said Tax for the Lordship of Shetland at his Office in [Lerwick]
an Exact duplicate of the above Account duly examined and Compard with the forgoing which Containd my
oath that notices were either deliverd to the Several Inhabitants or left at their dwelling houses of the
respective dates Set agains Their Several names ........................John Henderson Surveyor
Lerwick 22d Jany [January] 1791
Sworn Before Andrew Heddell Vice Adl [Admiral] Subs [Substitute] of Shetland

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