Date Masters & mistresses names & designations Servants names Quality of servants Number of servants Bachelor servants One and two servants Three and four servants Five to seven servants Eight to ten servants Eleven or more servants Duty
1788 Town of Elgin
18 Aug 1788 Mrs King New Mill John Russell Waiter 1 1 £1.5.0
Andrew Pearey Vintner James Mitchel Waiter 2 1 £1.5.0
Mr Sutherland Vintner James Duncan Waiter 3 1 £1.5.0
William Brodie Esqr Alexander Sinclair Waiter 4 1 1 £2.10.0
Provost Brown Robert Davidson Waiter 5 1 £1.5.0
5 1 5 £7.10.0
1 Batchelors Servant at £1.5.0 for above duty £1.5.0
5 Servants at £1.5.0 for a year is £6.5.0
[Total] £7.10.0

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A Survey of the MALE SERVANTS TAX Arisen in the Town of Elgin
from 5th April 1788 to the 5th April 1789 By Patrick McDonald Surveyor
[Page] 47

I Patrick McDonald Surveyor aforesaid do hereby Certify that upon carefull examination of the foregoing Severall
rates and duties on Male Servt [Servants] in the Town of Elgin I find they amount to Seven Pounds ten Shillings
Sterling and that I delivered to Alexander Sinclair Collector of said duties for said Town an exact duplicate of
the foregoing Acct [Account] duly examined and compared with the foregoing which contained my oath that the Severall
inhabitants were duly served with requisition and assessments from the List and answers now in my
[signed] Patrick McDonald Surveyor
Sworn before me at Forres 2 d. Jany [January] 1789
[signed] Alexander Grant J.P. [Justice of the Peace]

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