E326/5/21/183

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
13 May 1793 John Bruce Stewart of Simbister Bruce Robertson
Alexander Ramsay
Body Servant
Gardner
2 2 £2.10.0 £0.5.0
9 Sep 1793 Gideon Gifford of Busta William Ormond Gardner 1 1 £1.5.0 £0.2.6
3 3 £3.15.0 £0.7.6
£3.15.0
Total £4.2.6

Transcribe other information

Survey of the Rates & Duties arising in the Lordship of Shetland On Male Servants
from 5th of April 1793 to 5th April 1794 by Francis Heddell Surveyor

I Francis Heddell Surveyor aforsaid do hereby Certify that upon
Carefull Examination I find the foregoing Duties amount to the sum of Four
pounds two Shillings & Six pence Sterling And that upon this 1st of November 1793
I left for Mr Henry Ross Collector of the said Tax for the Lordship of Shetland
at his office in Lerwick an exact Duplicate of this Account duly examined
and Compared which Contained my Oath that the foregoing Inhabitants were duly
served with requisitions and that they were Charged in Conformity to their several
returns or according to my Knowledge and belief that they were liable in the
said Duties
Francis Heddell Surveyor

[Page] 183

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