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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 10% per 31 George III
North Mavine of Delting
11 Jul 1791 Andrew Robertson Earlness 2 1 1 £0.2.6 £0.0.3
12 Jul 1791 James Cheyne of Tanwick 1 1 £0.2.6 £0.0.3
John Gifford Urafirth 1 1 £0.2.6 £0.0.3
13 Jul 1791 Andrew Gifford of Ollaberrie 2 1 1 £0.2.6 £0.0.3
14 Jul 1791 Andrew Bruce of Infield 1 1 £0.2.6 £0.0.3
Gidion Gifford of Busta 2 2 2 £0.10.0 £0.1.0
Robert Scollay in Garth 2 1 1 £0.2.6 £0.0.3
8 6 2 £1.5.0 £0.2.6
Yell Unst and Fetlar
13 Jul 1791 Robert Robertson of Gossaburgh 1 1 £0.2.6 £0.0.3
Margaret Robertson in Graveland 2 1 1 £0.2.6 £0.0.3
Mrs Robertson in Gossaburgh 1 1 £0.2.6 £0.0.3
William Hay Merchant 1 1 £0.2.6 £0.0.3
22 Aug 1791 Thomas Leisk Burravoe 1 1 £0.2.6 £0.0.3
William Bruce Burravoe 1 1 £0.2.6 £0.0.3
Andrew Bruce of Urie 1 1 £0.5.0 £0.0.6
John Spence in Cullavoe 1 1 £0.2.6 £0.0.3
Charles Hoseason of Dalsetter 1 1 £0.2.6 £0.0.3
Thomas Irvine of Midbreak 1 1 £0.2.6 £0.0.3
Thomas Sanderson of Burness 1 1 £0.2.6 £0.0.3
23 Aug 1791 Thomas Mouat of Belmont 1 1 £0.2.6 £0.0.3
John Scott of Greenwall 2 1 1 £0.2.6 £0.0.3
24 Aug 1791 William Spence of Gardie 1 1 £0.2.6 £0.0.3
Mrs Spence of Swarister 1 1 £0.2.6 £0.0.3
Robert Niven of Windhouse 1 1 £0.2.6 £0.0.3
Mrs Archibald 1 1 £0.2.6 £0.0.3
17 1 16 2 £2.5.0 £0.4.6
Nesting of Dunrossness
14 Jul 1791 Robert Hunter of Lunna 2 2 £0.10.0 £0.1.0
13 Aug 1791 Andrew Grierson of Quendale 2 1 1 £0.2.6 £0.0.3
Mrs Sinclair of Brew 1 1 £0.2.6 £0.0.3
Mrs Bruce of Sumburgh 1 1 £0.2.6 £0.0.3
9 Nov 1791 John Bruce Stewart Esqr 2 2 £0.10.0 £0.1.0
John Bruce of Calfirth 1 1 £0.2.6 £0.0.3
8 4 4 £1.10.0 £0.3.0
Walls Sandsting & Tingwall
12 Jul 1791 Robert Ross of Sound 2 1 1 £0.2.6 £0.0.3
10 Oct 1791 James Scott of Scalloway 2 2 £0.10.0 £0.1.0
John Scott Junr [Junior] of Scalloway 2 1 1 £0.2.6 £0.0.3
Mrs Cumming 1 1 £0.2.6 £0.0.3
John Scott of Melbie 2 1 1 £0.2.6 £0.0.3
Mrs Henry of Mucklure 1 1 £0.2.6 £0.0.3
John Slater Shipmaster ` ` £0.2.6 £0.0.3
8 6 2 £1.5.0 £0.2.6

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[Page] 127
SHETLAND
Report of the FEMALE SERVANTS TAX in the Lordship of Shetland
for the Year Ending 5th April 1792 by Francis Heddell Surveyor 64

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Bizzy- Moderator, DANIALSAN, Isaac W