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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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[Page] 2
Brought Forward -- £1697.12.1

Vice Jonathan Forbes -- £12.4.10
Proportion of Teinds -- £12.11.11

Vice Kennock -- £120.0.0
Proportion of Teinds -- £3.8.8 -- £123.8.8

Vice Macculloch of Priesthill -- £16.10.0
Proportion of Teinds -- £0.9.0 -- £16.19.0

Vice Alexander Mackenzie of Woodside including portion of Teinds -- £48.15.8

[Total] -- £1899.7.4

This leaves a sum of £12.5.8 to be accounted for but later in
the same Roll occurs an entry under the name of D Juror,
His Lands -- £11.18.10
Proportion of Teinds -- £0.6.10
[Total] -- £12.5.8

These lands apparently belong to Flowerburn and when their Valued
Rent is added to the sum of £1899.7.4 stated above it brings out the
Valued Rent of £1911.13.0
I regret I can give you no information with reference to the
difference between this sum and the £1951.6.0 given to you by the
Teind Clerk. It occurs to me, however, that the whole of the lands
entered at Rosehaugh £1096.3.6 may not have belonged to Flowerburn.
In the Roll made up in 1795 they are entered under the head of "Ross
of Cromarty". Neither can I trace in the Rolls the entry "His other
Lands "£18.18.10.
The detailed valuation I have specified above may help you to
account for this discrepancy, and I may call your attention to the pro
portions of Teinds which are included in these valuations, but which
do not appear under the head in the figures given to you by the Teind
Clerk. These tends may have something to do with the apparent dis
crepancy.

Yours faithfully

(Sgd) W. J. Duncan,

County Clerk.
[Page] 27b

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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