E326/5/21/55

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
1793 Kilmuir E. [Easter] Parish £
4 Jul 1793 Capt [Captain] Mckenzie of Cromarty John Nisbett Coachman 1 1 £1.10.0 £0.3.0
Donald Mckenzie footman 1 1 £1.10.0 £0.3.0
Charles Hall Gardner 1 1 £1.10.0 £0.3.0
3 3 £4.10.0 £0.9.0
Cullicudden Parish
George G. Munro Pointsfield John Mcpherson house sert [servant] 1 1 £1.5.0 £0.2.6
Alexander Findlay Gardner 1 1 £1.5.0 £0.2.6
David Urquhart Braelangwall James Reinie Postilion 1 1 £1.10.0 £0.3.0
Colin McIntosh House Sert [Servant] 1 1 £1.10.0 £0.3.0
Gardner 1 1 £1.10.0 £0.3.0
5 2 3 £7.0.0 £0.14.0
Cromarty Town and Parish
Capt [Captain] Mckenzie of Bayfield Postilion 1 1 £1.5.0 £0.2.6
Alexander Fraser house Sert [Servant] 1 1 £1.5.0 £0.2.6
2 2 £2.10.0 £0.5.0
Parishes Collected
Kilmuir E. [Easter] Parish 3 3 £4.10.0 £0.9.0
Cullicudden Parish 5 2 3 £7.0.0 £0.14.0
Cromarty Town & Parish 2 2 £2.10.0 £0.5.0
10 4 6 £14.0.0 £1.8.0

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[Page] 55
A Survey of the Rates and Duties on Male Servants, arisen in the Shire of Cromarty from 5 April 1793 to
the 5 April 1794 By David Ross Assistant Surveyor

Prooff
10 Servants
4 Servants @ 25/- [£1.5.0] .... £5.0.0
6 Servants @ 30/- [£3.0.0] £9.0.0 ...........£14.0.0
10 pr. Ct. [per cent] on £14.0.0 ....£1.8.0
£15.8.0 Totall

I David Ross Surveyor aforesaid do hereby Certify That upon Carefull Examination of the foregoing Rates and Duties
I find they amount in whole to Fifteen pounds Eight shillings Sterling And that upon the thirty first day of august
I delivered to Mr Walter Ross Collector of Supply and Collector of the said Dutys for the Shire aforsaid an exact
Duplicate of the foregoing acct [account] duely examined and Compared with this account, which Contained my oath
That this account Contained the Number of male Servants returned to me, or were kept by the Different
masters according to the best of my knowledge or Information. David Ross
Tain 9th October 1792

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