Understanding and Transcribing Historical Tax Rolls
Female Servants Tax, 1785-1792
1. Introduction to Female Servants Tax records 2. Transcribing the records and field help 3. Records available for transcription 4. Transcription examples
1. Introduction to Female Servant Tax records
Taxes were levied on households employing 'non-essential' female servants between 1785 and 1792. Most of the servants listed were engaged in domestic work. The tax schedules (National Records of Scotland, E326/6) cover the years 1785-1792 and are divided county by county and then by parish and household, with separate volumes for the royal burghs. The parish and burgh schedules are arranged by household, listing the name of each householder liable for the tax and usually the name and designation of each servant.
2. Transcribing the records and field help
Reading historical documents, also known as palaeography, can often be a challenge, but practise helps your learning experience. Before too long, you will read historical documents with few problems. The tax records of the later 18th century are written in what is called a cursive hand style, which is very similar to ‘joined-up handwriting’ that we know today. Most of the letter forms and words should be familiar to the reader, but there may be a few abbreviations, contractions, letter forms or words which may be unknown or unusual to those working with the documents.
The Female Servants Tax records are thought to fall in the intermediate and advanced categories, so are perfect for those who have worked with these type of records before, or for those who have experience in working with 18th century handwriting and documents.
There are three different styles of form which gather roughly the same types of information. Examples of the forms can be found on the following pages. A guide to the fields and the information entered into each can be found after the screen shots.
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Female Servants Tax, 1785-1792
Female Servant Tax, volumes 1-18
Female Servant Tax, volumes 19-24
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Female Servants Tax, 1785-1792
Female Servant Tax, volumes 25-28
Field help Date The date of the record should be inserted here if it is present in the original record. It should be in the format of: DD MMM YYYY, for example: 22 Oct 1785
Master/Mistresses name The name of the master or mistress should be entered here. Transcribe the information as it is written. If the first name is abbreviated, expand to include the whole name. If there is a further abbreviation, type it fully after the abbreviation and place in square brackets.
For example, should be entered:
Alexander Udny Esqr [Esquire]
Servants names The name of the servant should be entered here. Transcribe the information as it is written. If the first name is abbreviated, expand to include the whole name. If there is a further abbreviation, type it fully after the abbreviation and place in square brackets.
Children under 14 This should be entered as it appears in numerical form
Number of servants This should be entered as it appears in numerical form
Bachelor servants This should be entered as it appears in numerical form
One servant This should be entered as it appears in numerical form
Two servants This should be entered as it appears in numerical form
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Female Servants Tax, 1785-1792
Three or more servants This should be entered as it appears in numerical form
Duty Financial sums should be entered using the format of £1.2.3
For example, the, should be entered: £5.5.0
10% per 31 George III Financial sums should be entered using the format of £1.2.3
For example, the, should be entered: £5.5.0
Transcribe other information Enter here any handwritten information found in the header or footer of the page, or any marginalia
Transcriber’s notes This can be used to record any other notes which the transcriber would find useful for others who may use this record
3. Records available for transcription
The following volumes located at the National Records of Scotland have been digitised and made available for transcription:
Female servant tax, volume 1 NRS reference: E326/6/1 Dates: 1785-1786 Transcription difficulty: Advanced Volume 1 contains female servant tax rolls for the following counties: Aberdeenshire, Argyll, Ayrshire, Banffshire, Berwickshire, Caithness, Clackmannanshire, Cromartyshire, Dunbartonshire, Dumfriesshire, East Lothian, Fife, Angus, Inverness-shire, Kincardineshire, Kinross-shire, Kirkcudbrightshire and Lanarkshire.
Female servant tax, volume 2 NRS reference: E326/6/2 Dates: 1785-1786 Transcription difficulty: Intermediate Volume 2 contains female servant tax rolls for the following counties: Midlothian, Morayshire, Nairnshire, Orkney, Peeblesshire, Perthshire, Renfrewshire, Ross-shire, Roxburghshire, Selkirkshire, Shetland, Stirlingshire, Sutherland, West Lothian and Wigtownshire.
Female servant tax, volume 3 NRS reference: E326/6/3 Dates: 1785-1786 Transcription difficulty: Intermediate Volume 3 contains female servant tax rolls for the following burghs: Aberdeen, Arbroath, Ayr, Banff, Brechin, Burntisland, Campbeltown, Crail, Cullen, Culross, Cupar, Dingwall, Dumbarton, Dumfries, Dunbar, Dundee, Dunfermline, Dysart, Edinburgh, Elgin, Forfar, Forres, and Fortrose.
Female servant tax, volume 4 NRS reference: E326/6/4 Dates: 1785-1786 Transcription difficulty: Intermediate Volume 4 contains female servant tax rolls for the following burghs: Glasgow, Haddington, Inveraray, Inverbervie, Inverkeithing, Inverness, Irvine, Jedburgh, Kinghorn, Kilrenny, Kirkcaldy, Kirkwall, Lanark, Lauder, Linlithgow, Montrose, Nairn, North Berwick, Peebles, Pittenweem, Perth, Queensferry, Renfrew, Rothesay, Rutherglen, St. Andrews, Stirling, and Tain.
Female servant tax, volume 5 NRS reference: E326/6/5 Dates: 1786-1787 Transcription difficulty: Intermediate Volume 5 contains female servant tax rolls for the following counties: Aberdeenshire, Argyll, Ayrshire, Banffshire, Berwickshire, Buteshire, Caithness, Clackmannanshire, Cromartyshire, Dunbartonshire, Dumfriesshire, East Lothian, Fife, Angus, Inverness-shire, Kincardineshire, Kinross-shire, Kirkcudbrightshire and Lanarkshire.
Female servant tax, volume 6 NRS reference: E326/6/6 Dates: 1786-1787 Transcription difficulty: Intermediate Volume 6 contains female servant tax rolls for the following counties: Midlothian, Morayshire, Nairnshire, Orkney, Peeblesshire, Perthshire, Renfrewshire, Ross-shire, Roxburghshire, Selkirkshire, Shetland, Stirlingshire, Sutherland, West Lothian and Wigtownshire.
Female servant tax, volume 7 NRS reference: E326/6/7 Dates: 1786-1787 Transcription difficulty: Intermediate
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Female Servants Tax, 1785-1792
Volume 7 contains female servant tax rolls for the following burghs: Aberdeen, Anstruther Easter, Anstruther Wester, Arbroath, Ayr, Banff, Brechin, Burntisland, Campbeltown, Crail, Cullen, Culross, Cupar, Dingwall, Dumbarton, Dumfries, Dunbar, Dundee, Dunfermline, Dysart, Edinburgh, Elgin, Forfar, Forres, and Fortrose.
Female servant tax, volume 8 NRS reference: E326/6/8 Dates: 1786-1787 Transcription difficulty: Intermediate Volume 8 contains female servant tax rolls for the following burghs: Glasgow, Haddington, Inveraray, Inverbervie, Inverkeithing, Inverness, Irvine, Jedburgh, Kinghorn, Kilrenny, Kirkcaldy, Kirkcudbright, Kirkwall, Lanark, Lauder, Linlithgow, Lochmaben, Montrose, Nairn, North Berwick, Peebles, Pittenweem, Perth, Queensferry, Renfrew, Rothesay, Rutherglen, St. Andrews, Stirling, Stranraer, Tain, and Wigtown.
Female servant tax, volume 9 NRS reference: E326/6/9 Dates: 1787-1788 Transcription difficulty: Intermediate Volume 9 contains female servant tax rolls for the following counties: Aberdeenshire, Argyll, Ayrshire, Banffshire, Berwickshire, Buteshire, Caithness, Clackmannanshire, Cromartyshire, Dunbartonshire, Dumfriesshire, East Lothian, Fife, Angus, Inverness-shire, Kincardineshire, Kinross-shire, Kirkcudbrightshire, Lanarkshire, Stirlingshire, Sutherland and West Lothian.
Female servant tax, volume 10 NRS reference: E326/6/10 Dates: 1787-1788 Transcription difficulty: Intermediate Volume 10 contains female servant tax rolls for the following counties: Midlothian, Morayshire, Nairnshire, Orkney, Peeblesshire, Perthshire, Renfrewshire, Ross-shire, Roxburghshire, Selkirkshire, Shetland and Wigtownshire.
Female servant tax, volume 11 NRS reference: E326/6/11 Dates: 1787-1788 Transcription difficulty: Advanced Volume 11 contains female servant tax rolls for the following burghs: Aberdeen, Anstruther Easter, Anstruther Wester, Arbroath, Ayr, Banff, Brechin, Burntisland, Campbeltown, Crail, Cullen, Culross, Cupar, Dingwall, Dumbarton, Dumfries, Dunbar, Dundee, Dunfermline, Dysart, Edinburgh, Elgin, Forfar, Forres, and Fortrose.
Female servant tax, volume 12 NRS reference: E326/6/12 Dates: 1787-1788 Transcription difficulty: Intermediate Volume 12 contains female servant tax rolls for the following burghs: Glasgow, Haddington, Inveraray, Inverbervie, Inverkeithing, Inverness, Irvine, Jedburgh, Kinghorn, Kilrenny, Kirkcaldy, Kirkcudbright, Kirkwall, Lanark, Lauder, Linlithgow, Montrose, Nairn, North Berwick, Peebles, Pittenweem, Perth, Queensferry, Renfrew, Rothesay, Rutherglen, St. Andrews, Selkirk, Stirling, Stranraer, Tain, and Wigtown.
Female servant tax, volume 13 NRS reference: E326/6/13 Dates: 1788-1789 Transcription difficulty: Beginner Volume 13 contains female servant tax rolls for the following counties: Aberdeenshire, Argyll, Ayrshire, Banffshire, Berwickshire, Buteshire, Caithness, Clackmannanshire, Cromartyshire, Dunbartonshire, Dumfriesshire, East Lothian, Fife, Angus, Inverness-shire, Kincardineshire, Kinross-shire, Kirkcudbrightshire and Lanarkshire.
Female servant tax, volume 14 NRS reference: E326/6/14 Dates: 1788-1789 Transcription difficulty: Intermediate Volume 14 contains female servant tax rolls for the following counties: Midlothian, Morayshire, Nairnshire, Orkney, Peeblesshire, Perthshire, Renfrewshire, Ross-shire, Roxburghshire, Selkirkshire, Shetland, Stirlingshire, Sutherland, West Lothian, and Wigtownshire.
Female servant tax, volume 15 NRS reference: E326/6/15 Dates: 1788-1789 Transcription difficulty: Beginner Volume 15 contains female servant tax rolls for the following burghs: Aberdeen, Anstruther Easter, Anstruther Wester, Arbroath, Ayr, Banff, Brechin, Burntisland, Campbeltown, Crail, Cullen, Culross, Cupar, Dingwall, Dumbarton, Dumfries, Dunbar, Dundee, Dunfermline, Dysart, Edinburgh, Elgin, Forfar, Forres, and Fortrose.
Female servant tax, volume 16 NRS reference: E326/6/16 Dates: 1788-1789 Transcription difficulty: Intermediate Volume 16 contains female servant tax rolls for the following burghs: Glasgow, Haddington, Inveraray, Inverbervie, Inverkeithing, Inverness, Irvine, Jedburgh, Kinghorn, Kilrenny, Kirkcaldy, Kirkcudbright, Kirkwall, Lanark, Lauder, Linlithgow, Lochmaben, Montrose, Nairn, North Berwick, Peebles, Pittenweem, Perth, Queensferry, Renfrew, Rothesay, Rutherglen, St. Andrews, Selkirk, Stirling, Stranraer, Tain, and Wigtown.
Female servant tax, volume 17 NRS reference: E326/6/17 Dates: 1789-1790 Transcription difficulty: Intermediate Volume 17 contains female servant tax rolls for the following counties: Aberdeenshire, Argyll, Ayrshire, Banffshire, Berwickshire, Buteshire, Caithness, Clackmannanshire, Cromartyshire, Dunbartonshire, Dumfriesshire, East Lothian, Fife, Angus, Inverness-shire, Kincardineshire, Kinross-shire, Kirkcudbrightshire and Lanarkshire.
Female servant tax, volume 18 NRS reference: E326/6/18 Dates: 1789-1790 Transcription difficulty: Advanced Volume 18 contains female servant tax rolls for the following counties: Midlothian, Morayshire, Nairnshire, Orkney, Peeblesshire, Perthshire, Renfrewshire, Ross-shire, Roxburghshire, Selkirkshire, Shetland, Stirlingshire, Sutherland, West Lothian and Wigtownshire.
Female servant tax, volume 19 NRS reference: E326/6/19 Dates: 1789-1790 Transcription difficulty: Beginner Volume 19 contains female servant tax rolls for the following burghs: Aberdeen, Annan, Anstruther Easter, Anstruther Wester, Arbroath, Ayr, Banff, Brechin, Burntisland, Campbeltown, Crail, Cullen, Culross, Cupar, Dingwall, Dumbarton, Dumfries, Dunbar, Dundee, Dunfermline, Dysart, Edinburgh, Elgin, Forfar, Forres, and Fortrose.
Female servant tax, volume 20 NRS reference: E326/6/20 Dates: 1789-1790 Transcription difficulty: Intermediate Volume 20 contains female servant tax rolls for the following burghs: Glasgow, Haddington, Inveraray, Inverkeithing, Inverness, Irvine, Jedburgh, Kinghorn, Kilrenny, Kirkcaldy, Kirkcudbright, Kirkwall, Lanark, Lauder, Linlithgow, Lochmaben, Montrose, Nairn, North Berwick, Peebles, Pittenweem, Perth, Queensferry, Renfrew, Rothesay, Rutherglen, St. Andrews, Selkirk, Stirling, Stranraer, Tain, and Wigtown.
Female servant tax, volume 21 NRS reference: E326/6/21 Dates: 1790-1791 Transcription difficulty: Intermediate
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Female Servants Tax, 1785-1792
Volume 21 contains female servant tax rolls for the following counties: Aberdeenshire, Argyll, Ayrshire, Banffshire, Berwickshire, Buteshire, Caithness, Clackmannanshire, Cromartyshire, Dunbartonshire, Dumfriesshire, East Lothian, Fife, Angus, Inverness-shire, Kincardineshire, Kinross-shire, Kirkcudbrightshire and Lanarkshire.
Female servant tax, volume 22 NRS reference: E326/6/22 Dates: 1790-1791 Transcription difficulty: Intermediate Volume 22 contains female servant tax rolls for the following counties: Midlothian, Morayshire, Nairnshire, Orkney, Peeblesshire, Perthshire, Renfrewshire, Ross-shire, Roxburghshire, Selkirkshire, Shetland, Stirlingshire, Sutherland, West Lothian and Wigtownshire.
Female servant tax, volume 23 NRS reference: E326/6/23 Dates: 1790-1791 Transcription difficulty: Intermediate Volume 23 contains female servant tax rolls for the following burghs: Aberdeen, Annan, Anstruther Easter, Anstruther Wester, Arbroath, Ayr, Banff, Brechin, Burntisland, Campbeltown, Crail, Cullen, Culross, Cupar, Dingwall, Dumbarton, Dumfries, Dunbar, Dundee, Dunfermline, Dysart, Edinburgh, Elgin, Forfar, Forres, and Fortrose.
Female servant tax, volume 24 NRS reference: E326/6/23 Dates: 1790-1791 Transcription difficulty: Intermediate Volume 24 contains female servant tax rolls for the following burghs: Glasgow, Haddington, Inveraray, Inverkeithing, Inverness, Irvine, Jedburgh, Kinghorn, Kilrenny, Kirkcaldy, Kirkcudbright, Kirkwall, Lanark, Lauder, Linlithgow, Lochmaben, Montrose, Nairn, North Berwick, Peebles, Pittenweem, Perth, Queensferry, Renfrew, Rothesay, Rutherglen, St. Andrews, Sanquhar, Selkirk, Stirling, Stranraer, Tain, and Wigtown.
Female servant tax, volume 25 NRS reference: E326/6/24 Dates: 1791-1792 Transcription difficulty: Intermediate Volume 25 contains female servant tax rolls for the following counties: Aberdeenshire, Argyll, Ayrshire, Banffshire, Berwickshire, Buteshire, Caithness, Clackmannanshire, Cromartyshire, Dunbartonshire, Dumfriesshire, East Lothian, Fife, Angus, Inverness-shire, Kincardineshire, Kinross-shire, Kirkcudbrightshire and Lanarkshire.
Female servant tax, volume 26 NRS reference: E326/6/25 Dates: 1791-1792 Transcription difficulty: Intermediate Volume 26 contains female servant tax rolls for the following counties: Midlothian, Morayshire, Nairnshire, Orkney, Peeblesshire, Perthshire, Renfrewshire, Ross-shire, Roxburghshire, Selkirkshire, Shetland, Stirlingshire, Sutherland, West Lothian and Wigtownshire.
Female servant tax, volume 27 NRS reference: E326/6/26 Dates: 1791-1792 Transcription difficulty: Intermediate Volume 27 contains female servant tax rolls for the following burghs: Aberdeen, Annan, Anstruther Easter, Anstruther Wester, Arbroath, Ayr, Banff, Brechin, Burntisland, Campbeltown, Crail, Cullen, Culross, Cupar, Dingwall, Dumbarton, Dumfries, Dunbar, Dundee, Dunfermline, Dysart, Edinburgh, Elgin, Forfar, Forres, and Fortrose.
Female servant tax, volume 28 NRS reference: E326/6/27 Dates: 1791-1792 Transcription difficulty: Intermediate Volume 28 contains female servant tax rolls for the following burghs: Glasgow, Haddington, Inveraray, Inverkeithing, Inverness, Irvine, Jedburgh, Kinghorn, Kilrenny, Kirkcaldy, Kirkcudbright, Kirkwall, Lanark, Lauder, Linlithgow, Lochmaben, Montrose, Nairn, North Berwick, Peebles, Perth, Queensferry, Renfrew, Rothesay, Rutherglen, St. Andrews, Sanquhar, Selkirk, Stirling, Stranraer, Tain, and Wigtown.
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Female Servants Tax, 1785-1792
4. Transcription examples
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Female Servants Tax, 1785-1792
A Survey of the [FEMALE SERVANTS TAX] in the City of Edinburgh from 5th April 1789 to 5th April 1790 By Robt Maughan Surveyor
1789 13 July Mrs Paxton Mary Mckenzie 1 1 £0.2.6 [-]market Mr Thos Cleghorn 3 Jane Sands south side Ann Mckay 2 1 £0.2.6 Captain Thos Simson Elizth Mathew 1 1 £0.2.6 David Sommerville Margt Flint 1 1 £0.2.6
Castle Alexr Spence Jeweller 3 Jane Fleming Jane McLean 2 1 £0.2.6 Mr Thomas Weir Writer 3 2 1 £0.2.6 Thos Forrest Grocer Jane Dick 1 1 £0.2.6 Mr Robert Renton Elizth Edmund 1 1 £0.5.0
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