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Scottish Exchequer (Tax Records), Land tax rolls - Ross county - Volume 2 - parishes (see 'More info' for parish details), E106/28/2

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Messrs Williamson Watt & Co.,
S.S.C.,
9 York Place,
Edinburgh.
DINGWALL, 18th January 1923.
Dear Sirs,
FLOWERBURN
Apportionment of Old Valued Rent, Land Tax etc,
Your letter of the 16th inst. [instant] addressed to the County Clerk,
Inverness has been forwarded by him to me.
I have looked into the matter to which you refer and it appears
to me that the Old Valued Rent of the Lands of Flowerburn amounts to
£1911.13.0 Scots and that the Land Tax is £21.0.9.
The following are the details of the valuation as given in the
Valued Rent Roll made up in 1853 -

The salmon fishing rights at Chanonry, and Angus
and John Ross, Reid, and D. Macandrew's possessions -- £214.9.7
Proportion of Teinds -- £6.4.0 -- £220.4.7

For Lands in and about Fortrose exclusive of those held in burgage -- £270.9.8
Proportion of Teinds -- £7.15.3 -- £278.4.11

Lands of Balmougie -- £295.1.2
Proportion of Teinds -- £8.8.6 -- £303.9.8

Mills of Rosemarkie -- £164.4.8
Proportion of Tiends -- £4.14.8 -- £168.19.6

Part of Broomhill held of the Crown -- £168.13.7
Proportion of Tiends -- £5.7.2 -- £192.0.9

Part of Broomhill held of Mr Alexander Mackenzie vice Mr Grant -- £70.10.1
Proportion of Tiends -- £2.0.5 -- £72.10.6

Vice heirs of Hugh Baillie -- £162.16.0
Proportion of Teinds -- £4.13.5 -- £167.9.5

Vice heirs of George Howeston -- £27.0.0
Proportion of Tiends -- £0.15.6 -- £27.15.6

The precincts of Ferry of Chanonry -- £111.0.0
Proportion of Teinds -- £3.3.11 -- £114.3.11

Vice John Miller -- £116.14.0
Vice Hugh Dallas -- £25.0.0
Vice Smith -- £6.14.0
Proportion of Tiends -- £4.5.6 -- £152.13.6

Forward -- £1697.12.1

Vice /

[Page] 27a

Scottish Exchequer (Tax Records), Land tax rolls - Ross county - Volume 2 - parishes (see 'More info' for parish details), E106/28/2

This volume contains land tax information from the parishes of Ross-shire in 1802 and 1853. These parishes include Alness, Applecross, Avoch, Contin, Edderton, Fodderty, Gairloch, Glenshiel, Kilmuir Easter, Kiltearn, Kintail, Lochalsh, Lochbroom, Lochs, Nigg, Rosemarkie, Rosskeen, Stornoway, Tarbat, and Urquhart and Logie Wester.

Scottish Exchequer (Tax Records)

The Scottish Exchequer, and subsequently the Court of Exchequer, were concerned with the accounting of collected taxes in Scotland. These taxes include the Carriage tax (1785-1798), Cart tax (1785-1798), Clock and watch tax (1797-1798), Dog tax (1797-1798), Farm horse tax (1797-1798), Servant tax (1777-1798), Hearth tax (1691-1695), Horse tax (1785-1798), Inhabited house tax (1778-1798), Land tax (1645-1831), Poll tax (1694-1698), Shop tax (1785-1789), Window tax (1748-1798). Following the Consolidating Acts (38 Geo. III cap. 40 and 41), the duties on windows, inhabited houses, male servants, carts, carriages and dogs were incorporated in Consolidated Schedules of Assessed Taxes (1798-1799).

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