E326/5/17/177

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 10% per 31 George III
9 Nov 1791 John Bruce Stewart James Johnson
Alexander Ramsay
Body Servt. [Servant]
Gardner
2 2 £2.10.0 £0.5.0
14 July 1791 Gideon Gifford of Busta 1 1 £1.5.0 £0.2.6
3 3 £3.15.0 £0.7.6
10 per cent as above £0.7.6
£4.2.6

Transcribe other information

Survey of the [MALE SERVANTS TAX] in the Lordship of Shetland from
5 April 1791 to 5th April 1792 by Francis Heddell Surveyor

I Francis Heddell Surveyor aforesaid do hereby Certify that upon
carefull Examination I find the foregoing Account of Duties doth amount to the
sum of Four pounds two Shillings and Sixpence Sterling and that upon the
Twenty Eighth day of November 1791 I left with Mr. John Bruce Collector
of the said Tax for the Lordship of Shetland an exact Duplicate of this Acct. [Account]
duly examined and Compared which contained my Oath that the foregoing In-
habitants were duly served with requisitions and that they were charged in
conformity to their several returns according to my knowledge and
belief that they were liable in said Duties [signed] Francis Heddell Surveyor
Lerwick 28 Nov.1791.

[page] 177

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Skinnb1- Moderator, AuldQuine