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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
24 Jul 1794 Major Thomas Balfour John Seryeson Gardiner 1 1 £1.5.0 £0.2.6

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[Page] 161

Duplicate Survey of MALE SERVANTS TAX within the Country of Orkney from 5 April
1794 to 5 April 1795 By Alexander Fraser Surveyor

Kirkwall 5th. November 1794. The amount of the above Survey is One Pound Seven Shillings and Sixpence and I do make Oath that
upon the Fourth instant I delivered to Alexander Fraser Collector of Cess and said duties an exact duplicate of the foregoing Survey herewith
compared
[Signed] Alexander Fraser Surveyr. [Surveyor]
At Kirkwall 5th. November 1794
Sworn before. Thomas Jameson JP [ Justice of the Peace]

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