, Horse tax - Volume 10 - Counties (L-W) (see 'More info' for county details), E326/9/10&destination=/virtual-volumes/volume-images/volume_data-E326-9-10/REX01666?image_number=111){kind=link}
Volume contents
- 1 - 1788-9 counties , Lanarkshire
- 29 - 1788-9 counties , Midlothian
- 71 - 1788-9 counties , Moray
- 75 - 1788-9 counties , Nairnshire
- 77 - 1788-9 counties , Orkney
- 79 - 1788-9 counties , Peeblesshire
- 85 - 1788-9 counties , Perthshire
- 93 - 1788-9 counties , Renfrewshire
- 109 - 1788-9 counties , Ross-shire
- 113 - 1788-9 counties , Roxburghshire
- 129 - 1788-9 counties , Selkirkshire
- 133 - 1788-9 counties , Stirlingshire
- 145 - 1788-9 counties , Sutherland
- 147 - 1788-9 counties , West Lothian
- 155 - 1788-9 counties , Wigtownshire
| Date | Masters/mistresses names and designations | Actual # | Carriage horses <br>(10s each) | Saddle horses <br>(10s each) | Duty |
|---|---|---|---|---|---|
| Parishes on the preceding pages Collected | £ | ||||
| Tarbat Parish | 5 | £2.10.0 | |||
| Fearn Parish | 3 | £1.10.0 | |||
| Loggie Parish | 1 | £0.10.0 | |||
| Killmure easter Parish | 3 | £1.10.0 | |||
| Nigg Parish | 2 | £1.0.0 | |||
| Ross keen Parish | 8 | £4.0.0 | |||
| Alness Parish | 13 | £6.10.0 | |||
| Killtearn Parish | 7 | £3.10.0 | |||
| Dingwall Parish | 2 | £1.0.0 | |||
| Fotterty Parish | 2 | £1.0.0 | |||
| Contan Parish | 1 | £0.10.0 | |||
| Urray Parish | 4 | £2.0.0 | |||
| Killmure wester Parish | 6 | £3.0.0 | |||
| Avoch Parish | 4 | £2.0.0 | |||
| Eddertown Parish | 3 | £1.10.0 | |||
| Kincardin Parish | 1 | £0.10.0 | |||
| Garloch Parish | 2 | £1.0.0 | |||
| Tain Parish | 6 | £3.0.0 | |||
| 73 | @ 10/ [£0.10.0] each | £36.10.0 |
Transcribe other information
[Page] 111 Survey Continued
Carriage and Horse Tax
I John Barclay Assistant Surveyor Aforesaid, Do hereby certify, That upon
carefull examination of the foregoing Duties, I find they Amount in whole
to Thirty Six pounds ten Shillings Stg [Sterling] And that upon the Twenty eight
day of November last, I delivered to Roderick McKenzie of Scots burn
Collector of said Duties for the Shire Aforesaid, An exact Duplicate
of the Above Acct. [Account] duly examined & compared with the foregoing, which
containd my Oath that the Above list containd the number of Horses
kept or employ'd by the different Masters & Mistress's returnd to me
and According to the best of my knowledge or Information
Tain 5th December 1788 John Barlcay ass. [assistant] Surveyor
Scottish Exchequer (Tax Records), Horse tax - Volume 10 - Counties (L-W) (see 'More info' for county details), E326/9/10
This volume contains information on who paid horse tax in the counties of Lanarkshire, Midlothian (Edinburghshire), Morayshire (Elgin and Forres), Nairnshire, Orkney, Peeblesshire, Perthshire, Renfrewshire, Ross-shire, Roxburghshire, Selkirkshire, Shetland (lordship of Zetland), Stirlingshire, Sutherland, West Lothian (Linlithgowshire), and Wigtownshire, between the 5th of April 1788 until the 5th of April 1789.
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).