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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
Burgh of Wigton
13 June 1793 Matthew Campbell Esqr. Robert McCutcheon Footman 1. 1 £1.5.0 £0.2.6

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Survey of the MALE SERVANTS TAX. in the Burgh of Wigton from
the 5th. day of April 1793 t0 5th April 1794 By David Macmillan Survr. [Surveyor].

Proof 1 Male Servant at £1.5.0 is £1.5.0
Ten PrCent [per cent] thereon is £0.2.6
£1.7.6 Total

I David Macmillan Surveyor aforesaid do hereby certify that upon careful examination of the foregoing several rates
& duties I find the amount in Whole to the One Pound & Seven Shillings and six pence Sterling; and that upon the
Eleventh day of November one thousand seven hundred & ninety three years I delivered to
Mr John McCaulie Wigton Collector of the said duties for the Burgh foresaid an exact Duplicate of the
foregoing which contained my Oath that requisition or notice was delivered to the said Person of the
date annexed to his name that was to be charged with the duty hereby certified to be due from him.
David Macmillan

[Page] 111

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Alison James- Moderator, Chr1smac -Moderator, Mike North