E326/5/18/69

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
10 Oct 1791 Robert Baikie of Tankerness Alexander Laurence Footman 1 1 £1.5.0 £0.2.6
Robert Laing Provost David Bews Footman 1 1 £1.5.0 £0.2.6
11 Oct 1791 John Traill of Westness John Logie house Servant 1 1 £1.5.0 £0.2.6
3 3 £3.15.0 £0.7.6
£0.7.6 Ten PerCent
£4.2.6

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MALE SERVANTS TAX. with in the Town of Kirkwall from 5th.
April 1791 to 5th. April 1792 - Alexander Fraser Surveyor

[I] Alexander Fraser Surveyor aforesaid Do hereby Certify That agreeable to the lists returned
me of the Male Servants within Kirkwall, the amount the Tax thereof is Four pounds two shillings and sixpence
[for] the year from fifth april Seventeen hundred and Ninety one to the fifth april following and make Oath
that upon the fifteenth of November Seventeen hundred an ninety I delivered to Mr John Heddle Collector of said
tax for the aforesaid Town an exact Duplicate of the foregoing amount
At Kirkwall 15th November 1791
Sworn Before John Wier J.P. [Justice of the Peace]
[Page] 69

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