E326/5/18/41

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 Jul 1791 Town Of Elgin
Mr Andrew Peary Vintner William Greig Waiter 1 1 £1.5.0 £0.2.6
10 Jul 1791 James Sutherland Vintner John Scott Waiter 1 1 £1.5.0 £0.2.6
12 Jul 1791 Mrs King Donald Young House Servt [Servant] 1 1 £1.5.0 £0.2.6
William Brodie Esq James Bremner House Servt [Servant] 1 1 1 £2.10.0 £0.5.0
4 1 4 £6.5.0 £0.12.6

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[Page] 41
A Survey of MALE SERVANTS TAX arising in the Town of Elgin from the
5th April 1791 to the 5th April 1792
By Patrick M'donald Surveyor

Proof
3 Servants @ £1.5.0 each for a year is £3.15.0
1 Batchelors Servant @ £1.10.0 for a year is £2.10.0
£6.5.0 Duty on Servts [Servants] £6.5.0
Ten Per Cent on £6.5.0 is £0.12.6 Ten Per cent £0.12.6
Total amount £6.17.6 Total £6.17.6

I Patrick M'donald Survr [Surveyor] do hereby Certify that upon careful examination of the foregoing rates And
Duties I find they Amount in whole to Six pounds Seventeen Shillings and Sixpence And that Upon the
12 Nov [November] have sent James Duffers Collector of said duties in the Town of Elgin an exact duplicate of
the Above Acct [Account] duly examined and Compared which contained My Oath that the Several Inhabitants
were duly Served with Requisitions And the Assessment Made up from the lists and Answers in my
Possession
Patrick M'donald Survr [Surveyor]

Sworn before me at Iness [Inverness]
8th Nov [November] 1791
Thomas Young Bailie

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