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 |
|---|---|---|---|---|---|
| 5 Aug 1788 | Speymouth Parish | ||||
| Alexander Innes Esquire Garmouth | 2 | 2 | £1.0.0 | ||
| Mr James Gillian Minister | 1 | 1 | £0.10.0 | ||
| Urquhart Parish | |||||
| Robert Innes Esquire Lewchars | 1 | 1 | £0.10.0 | ||
| William Forsyth Innes | 1 | 1 | £0.10.0 | ||
| Mr William Gordon Minister | 1 | 1 | £0.10.0 | ||
| 3 | 2 | 1 | £1.10.0 | ||
| 3 | 3 | £1.10.0 | |||
| Langbride Parish | |||||
| Sir William Leslie Minister | 1 | 1 | £0.10.0 | ||
| St. Andrews Parish | |||||
| John Brander Esquire Pitgaveny | 2 | 2 | £1.0.0 | ||
| Mr Robert Rae Shearstown | 1 | 1 | £0.10.0 | ||
| George Brown Esquire Linkwood | 1 | 1 | £0.10.0 | ||
| 4 | 2 | 2 | £2.0.0 | ||
| 8 Aug 1788 | Elgin Parish | ||||
| Mrs. John Innes Esquire Dunkenty | 2 | 2 | £1.0.0 | ||
| John Lawson Oldmilns | 1 | 1 | £0.10.0 | ||
| John Innes Esquire Blackhills | 1 | 1 | £0.10.0 | ||
| William King Esquire Newmiln | 1 | 1 | £0.10.0 | ||
| Honbl [Honourable] George Duff | 1 | 1 | £0.10.0 | ||
| 6 | 2 | 4 | £3.0.0 | ||
| Duffus Parish | |||||
| Sir Alexander Dunbar | 3 | 2 | 1 | £1.10.0 | |
| John Reid Minister | 1 | 1 | £0.10.0 | ||
| 4 | 2 | 2 | £2.0.0 | ||
| Dranie Parish | |||||
| Sir William Gordon Gordonstown | 3 | 3 | £1.10.0 | ||
| Lady Gordon Lossiemouth | 3 | 2 | 1 | £1.10.0 | |
| Mr Lewis Gordon Minister | 1 | 1 | £0.10.0 | ||
| 7 | 2 | 5 | £3.10.0 | ||
| Birney Parish | |||||
| Mr Joseph Anderson Minister | 1 | 1 | £0.10.0 |
Transcribe other information
MORAY 3 [page] 71 37
Survey of the Carriage and Horse Tax. arisen in the County of
Elgin from the fifth day of Aprile 1788 to the 5th Aprile 1789 By Patrick McDonald Sur. [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).