The Burgar/Burgess families in Shetland
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Taxation in Shetland
The ruling Lairds in Shetland ensured that Crofters paid tax on everything.
Thus they paid tax:
for their croft and land in the Toun
for use of the Scattald, an area in the surrounding hills used as pasture for sheep and cattle.
for the hire of fishing boats
Each year they had to provide the Laird with some
butter, Wadmel, fowl, grain, fish.
Normally they would pay a yearly tax for the above items. Usually it would be payment in kind rather than cash.
In addition they would be required to work for the Laird for about 10 days per year.
In the 1700s the Lairds set up there own shops to sell fishing gear and other household items. Tenants could only buy from these shops, so their lives were governed by the whim of the Lairds.