E326/5/25/203 | ScotlandsPlaces

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Date	Masters & mistresses names & designations	Servants names	Quality of servants	Number of servants	Bachelor servants	Eleven or more	Duty	10% per 31 George III	10% per 36 George III
-- Sep 1797	Lady Simbister	Alexander Ramsay	Gardener	1	1		£1.5.0	£0.2.6	£0.2.6
	Gideon Gifford Esq. of Busta	William Ormond	Gardener	1	1		£1.5.0	£0.2.6	£0.2.6
							£2.10.0	£0.5.0	£0.5.0
	10 per cent thereon	per 31 George 3d					£0.5.0
	10 per cent thereon	per 36 George 3d					£0.5.0
						Total	£3.0.0

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Survey of the Rates & Duties arisen in the Lordship of Shetland on
Male Servants from the 5th of April 1797 to the 5th of April 1798 By
Francis Heddell Surveyor

I Francis Heddell Surveyor aforesaid do hereby Certify that upon
carefull examination of the foregoing Duties I find they amount to the Sum of Three
Pounds Sterling: and that upon this Twenty Ninth day of November 1797 I left
with Mr Henry Ross Collector of said Tax for the Lordship of Shetland 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 & belief that they were liable in said Duties.
Francis Heddell Surveyor

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DANIALSAN, Chr1smac -Moderator, pungo