, 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=146){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 Collected | £ Sh | ||||
| Clyne Parish | 2 | 2 | £1.0.0 | ||
| Creech Parish | 1 | 1 | £0.10.0 | ||
| Dornoch Burgh | 1 | 1 | £0.10.0 | ||
| Dornoch Parish | 4 | 4 | £2.0.0 | ||
| Golspey Parish | 5 | 1 | 4 | £2.10.0 | |
| Kildonnan Parish | 1 | 1 | £0.10.0 | ||
| Loth Parish | 6 | 6 | £3.0.0 | ||
| Rogart Parish | 2 | 2 | £1.0.0 | ||
| Farr Parish | 1 | 1 | £0.10.0 | ||
| Reay Parish | 2 | 2 | £1.0.0 | ||
| 25 | 1 | 24 | £12.10.0 Total |
Transcribe other information
Survey Continued
Proof
1 Carriage Horse at 10 Sh [£0.10.0] is £0.10.0
24 Saddle Horses at 10 Sh [£0.10.0] is £12.0.0
25 £12.10.0 Total
I Andrew Liddell Surveyor Do Certify That the foregoing Duties
amount in whole to Twelve Pounds Ten Shillings And That
upon 27 Septr. [September] 1788 I delivered to Mr Dugald Gilchrist Collector of
said Duties an exact duplicate of the foregoing Account which
containd my Oath That Notices were left with the several Masters
& Mistresses or at their dwelling houses of the Dates annexed
to their respective names who have been truly charged accord-
-ing to the best of my belief or judgement Andrew Liddell
Horse Tax
Sutherland
1789
Exd. GS [Examined General Surveyor]
E326/9/10
No 13
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).