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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
16 Apr 1792 John Bruce Stewart of Simbister James Johnson
Alexander Ramsay
Body Servant
Gardner
2 2 £2.10.0 £0.5.0
26 Apr 1792 Gideon Gifford of Busta William Ormond Gardner 1 1 £1.5.0 £0.2.6
3 3 £3.15.0 £0.7.6
10 pr[per] Cent on above £0.7.6
£4.2.6 Total

Transcribe other information

A Survey of the MALE SERVANTS TAX. arisen in the Lordship of Shetland from the
5th of April 1792 to 5th April 1793 by Francis Heddell Surveyor

I Francis Heddell Surveyor aforesaid 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 Twelfth day of November Seventeen Hundred and Ninety two years I left for
Mr John Bruce 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 & belief that
they were liable in said duties -
Francis Heddell Surveyor

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[Page] 185

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