E326/5/15/39

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
Fearn Parish
17 Jun 1790 William Robertson of Kindeace John Mckay Riding Sert. [Servant] 1 1 £1.5.0
total 1 1 £1.5.0
Cullicudden Parish
27 Jun 1790 George Gun Munro Points field -- Driver 1 1 £1.5.0
William Finlay Gardener 1 1 £1.5.0
David Urquhart of Brealangwall James Bryson Postillion 1 1 £1.5.0
Colin McIntosh House Sert. [House Servant] 1 1 £1.5.0
Mrs. Grant Ballimore -- Gardener 1 1 £1.5.0
Total 5 5 £6.5.0
Town of Cromarty
29 Jun 1790 Capt. [Captain] John McKenzie -- Postillion 1 1 £1.5.0
-- House Sert. [House Servant] 1 1 £1.5.0
Total 2 2 £2.10.0
Parishes Collected
Fearn Parish 1 1 £1.5.0
Cullicudden Parish 5 5 £6.5.0
Town of Cromarty 2 2 £2.10.0
Total 8 8 £10.0.0

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[Page] 39
Male Servants Tax
A Survey of the Rates & Duties on Male Servants, Arisen in the Shire of Cromarty
from 5th April 1790 to 5th April 1791 by John Barclay Assistant Surveyor

Proof
8 servants @ £1.5.0 each £10.0.0 total

I John Barclay Surveyor aforesaid do hereby certify that upon carefull examination of the foregoing
Duties I find they Amount in whole to Ten pounds And that upon the second day of December inst. [instant]
I delivered to Mr. Walter Ross Collector of said duties for the Shire aforesaid an exact Duplicate of
the above Acct. [Account] duly examined and compared with the foregoing, which contained my oath, that the
above Acct.[Account] containd the number of servants returned to me & that were kept by their different Masters
or Mistresses According to the best of my knowledge or information

John Barclay
Tain 5 Dec. [December] 1790

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