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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
Lerwick & Bressay £ Sh D
11 Nov 1791 Miss Craigies 1 1 £0.2.6 £0.0.3
James Linklater Mercht [Merchant] 1 1 £0.2.6 £0.0.3
Murdoch Brown Shoemr [Shoemaker] 1 1 £0.2.6 £0.0.3
William Gray Junr [Junior] Shipmr [Shipmaster] 1 1 £0.2.6 £0.0.3
Arthur Nicolson Senr [Senior] 2 2 £0.10.0 £0.1.0
Mrs Scott of Scotshall 1 1 £0.2.6 £0.0.3
Walter Scott Sh. Subst [Sherriff Substitute] 2 2 £0.10.0 £0.1.0
Mrs H. Ross 1 1 £0.2.6 £0.0.3
Thomas Colt Mercht [Merchant] 1 1 £0.2.6 £0.0.3
James Ross Mercht [Merchant] 2 1 1 £0.2.6 £0.0.3
Charles Ogilvy Mercht [Merchant] 2 1 1 £0.2.6 £0.0.3
Laurence Edmondsson Surgeon 2 1 1 £0.2.6 £0.0.3
Margaret Fea Mercht [Merchant] 1 1 £0.2.6 £0.0.3
Andrew Heddell Comptr [Comptroller] 1 1 £0.2.6 £0.0.3
James McLellan Coaster 1 1 £0.2.6 £0.0.3
Mrs Tait 1 1 £0.2.6 £0.0.3
James Pyper Mercht [Merchant] 1 1 £0.2.6 £0.0.3
James Yorston Mercht [Merchant] 1 1 £0.2.6 £0.0.3
John Morrison Mercht [Merchant] 1 1 £0.2.6 £0.0.3
Laurence Leisk Skippmaster 1 1 £0.2.6 £0.0.3
Mrs Sutherland 1 1 £0.2.6 £0.0.3
Andrew Irvine Mercht [Merchant] 1 1 £0.2.6 £0.0.3
Mrs Grierson of Quendale 1 1 £0.2.6 £0.0.3
John Mouat Mercht [Merchant] 1 1 1 £0.2.6 £0.0.3
John Mouat Survr [Surveyor] of Customs 3 1 1 £0.2.6 £0.0.3
Arthur Nicolson Junr [Junior] 1 2 2 £0.10.0 £0.1.0
James Henderson of Gardie 1 1 £0.2.6 £0.0.3
Mrs Ball of Cruister 1 1 £0.2.6 £0.0.3
Peter Innis Senr [Senior] 2 2 £0.10.0 £0.1.0
35 27 8 £5.7.6 £0.10.9
Clergy
12 Jul 1791 Messrs William Jack 1 1 £0.2.6 £0.0.3
14 Jul 1791 John Morrison 2 1 1 £0.2.6 £0.0.3
12 Aug 1791 John Mill 1 1 £0.2.6 £0.0.3
22 Aug 1791 James Gordon 1 1 £0.2.6 £0.0.3
10 Oct 1791 William Mitchell 1 1 £0.2.6 £0.0.3
David Thomson 1 1 £0.2.6 £0.0.3
6 6 £0.15.0 £0.1.6
Parishes Collected
North Mavine of Delting 8 6 2 £1.5.0 £0.2.6
Yell Unst and Fetlar 17 1 16 2 £2.5.0 £0.4.6
Nesting of Dunrossness 8 4 4 £1.10.0 £0.0.3
Walls Sandsting of Tingwall 8 6 2 £1.5.0 £0.2.6
Lerwick & Bressay 35 27 8 £5.7.6 £0.10.9
Clergy 6 6 £0.15.0 £0.1.6
82 1 65 16 £12.7.6 £1.4.9
10 pr Ct [per Cent] on Sd £12.7/6 [£12.7.6] is as above £1.4.9
Total £13.12.3
Prooff
65 female Servts [Servants] @ 2/6 [£0.2.6] is £8.2.6 £0.16.3
1 Batchelors Servt @ 5/ [£0.5.0] £0.5.0 £0.0.6
16 female Servts [Servants] @ 5/ [£0.5.0] £4.0.0 £0.8.0
£12.7.6 £1.4.9
Duty £12.7.6
Making in all as above £13.12.3

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