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 |
|---|---|---|---|---|---|
| 1789 | Dollas Parish | ||||
| Mr David Milne Minister | 1 | 1 | £0.10.0 | ||
| Knockando Parish | |||||
| Robert Grant Esquire Elchies | 2 | 2 | £1.0.0 | ||
| Francis Grant Minister | 1 | 1 | £0.10.0 | ||
| 3 | 2 | 1 | £1.10.0 | ||
| Duthel Parish | |||||
| Alexander Grant Esquire Tillegriban | 1 | 1 | £0.10.0 | ||
| William Grant Foragin | 1 | 1 | £0.10.0 | ||
| Patrick Grant Minister | 1 | 1 | £0.10.0 | ||
| 3 | 3 | £1.10.0 | |||
| Abernethy Parish | |||||
| James McGregor Esquire | 2 | 2 | £1.0.0 | ||
| Invoraven Parish | |||||
| General James Grant | 7 | 4 | 3 | £3.10.0 | |
| 1 | Speymouth Parish | 3 | 2 | 1 | £1.10.0 |
| 2 | Urquhart Parish | 3 | 3 | £1.10.0 | |
| 3 | Langbride Parish | 1 | 1 | £0.10.0 | |
| 4 | St. Andrews Parish | 4 | 2 | 2 | £2.0.0 |
| 5 | Elgin Parish | 6 | 2 | 4 | £3.0.0 |
| 6 | Duffus Parish | 4 | 2 | 2 | £2.0.0 |
| 7 | Dranie Parish | 7 | 2 | 5 | £3.10.0 |
| 8 | Birney Parish | 1 | 1 | £0.10.0 | |
| 9 | Quarriewood Parish | 5 | 5 | £2.10.0 | |
| 10 | Alvas Parish | 2 | 2 | £1.0.0 | |
| 11 | Kingloss Parish | 2 | 2 | £1.0.0 | |
| 12 | Forres Parish | 3 | 2 | 1 | £1.10.0 |
| 13 | Dyke Parish | 9 | 4 | 5 | £4.10.0 |
| 14 | Rafford Parish | 6 | 4 | 2 | £3.0.0 |
| 15 | Edinkillie Parish | 2 | 2 | £1.0.0 | |
| 16 | Dollas Parish | 1 | 1 | £0.10.0 | |
| 17 | Knockando Parish | 3 | 2 | 1 | £1.10.0 |
| 18 | Duthel Parish | 3 | 3 | £1.10.0 | |
| 19 | Abernethy Parish | 2 | 2 | £1.0.0 | |
| 20 | Inveraven Parish | 7 | 4 | 3 | £3.10.0 |
| 74 | 28 | 46 | £37.0.0 |
Transcribe other information
38 [Page] 73
Carriage and Horse Tax Survey Continued
Prooff carry over
74 Windows at £0.10.0. each is £37.0.0
Transcriber's notes
In the proof at the bottom of the page the surveyor has written windows instead of horses.
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).