, 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=145){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 |
|---|---|---|---|---|---|
| Jul 1788 | Clyne Parish | £ Sh | |||
| 12 Jul 1788 | Mr Hugh Huison of Brora | 1 | 1 | £0.10.0 | |
| Mr. Walter Ross Minister | 1 | 1 | £0.10.0 | ||
| 2 | 2 | £1.0.0 | |||
| Creech Parish | |||||
| Mr Rainie Minister | 1 | 1 | £0.10.0 | ||
| Dornoch Burgh | |||||
| 14 Jul 1788 | Mr. Beaton Minister | 1 | 1 | £0.10.0 | |
| 14 Jul 1788 | Dornoch Parish | ||||
| Major Mckay Hugh Bailie | 2 | 2 | £1.0.0 | ||
| Lieut. [Lieutenant] John Gordon Pulrossie | 1 | 1 | £0.10.0 | ||
| Lieut. [Lieutenant] Kenneth Mckay | 1 | 1 | £0.10.0 | ||
| 4 | 4 | £2.0.0 | |||
| Golspey Parish | |||||
| 12 Jul 1788 | Col. [Colonel] James Richardson of Uppet | 2 | 1 | 1 | £1.0.0 |
| Mr. David Forbes Surgeon | 1 | 1 | £0.10.0 | ||
| Mr John Fraser at Kirkton | 1 | 1 | £0.10.0 | ||
| Mr William Kieth Minister | 1 | 1 | £0.10.0 | ||
| 5 | 1 | 4 | £2.10.0 | ||
| Kildonnan Parish | |||||
| 11 Jul 1788 | Mr. Sage Minister | 1 | 1 | £0.10.0 | |
| Loth Parish | |||||
| 11 Jul 1788 | Mr. Dugald Gilchrist | 2 | 2 | £1.0.0 | |
| Capt [Captain] John Gordon of Carrol | 2 | 2 | £1.0.0 | ||
| Capt [Captain] Gordon Clunis Kilmoth | 1 | 1 | £0.10.0 | ||
| Mr George McCulloch Minister | 1 | 1 | £0.10.0 | ||
| 6 | 6 | £3.0.0 | |||
| Rogart Parish | |||||
| 14 Jul 1788 | Lieut. Col. [Lieutenant Colonel] John Sutherland Kinnauld | 1 | 1 | £0.10.0 | |
| Capt. [Captain] Alexander Sutherland Bragrudie | 1 | 1 | £0.10.0 | ||
| 2 | 2 | £1.0.0 | |||
| Farr Parish | |||||
| 26 Jul 1788 | Capt [Captain] Charles Gordon Clerkhill | 1 | 1 | £0.10.0 | |
| Reay Parish | |||||
| 25 Jul 1788 | Capt. [Captain] George Mckay of Bighouse | 2 | 2 | £1.0.0 |
Transcribe other information
SUTHERLAND 13 145 [Page no.]
Sutherland Shire Carriage and Horse Tax.
from 5 April 1787 to 5 April 1788 By Andrew Liddell 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).