, Horse tax - Volume 12 - Counties (A-K) (see 'More info' for county details), E326/9/12&destination=/virtual-volumes/volume-images/volume_data-E326-9-12/REX01666?image_number=76){kind=link}
Volume contents
- 1 - 1789-90 counties , Aberdeenshire
- 17 - 1789-90 counties , Argyll
- 25 - 1789-90 counties , Ayrshire
- 49 - 1789-90 counties , Banffshire
- 53 - 1789-90 counties , Berwickshire
- 73 - 1789-90 counties , Buteshire
- 75 - 1789-90 counties , Caithness
- 79 - 1789-90 counties , Clackmannanshire
- 83 - 1789-90 counties , Cromartyshire
- 85 - 1789-90 counties , Dumbartonshire
- 93 - 1789-90 counties , Dumfrieshire
- 105 - 1789-90 counties , East Lothian
- 119 - 1789-90 counties , Fife
- 139 - 1789-90 counties , Angus
- 151 - 1789-90 counties , Inverness-shire
- 155 - 1789-90 counties , Kincardineshire
- 159 - 1789-90 counties , Kinross-shire
- 163 - 1789-90 counties , Kirkcudbrightshire
| Date | Masters/mistresses names and designations | Actual # | Carriage horses <br>(10s each) | Saddle horses <br>(10s each) | Duty |
|---|---|---|---|---|---|
| Wick Parish | |||||
| 11 Aug 1789 | James Sinclair of Holburnhead | 1 | 1 | £0.10.0 | |
| 28 May 1789 | James Sinclair of Harpsdale | 2 | 2 | £1.0.0 | |
| 13 Aug 1789 | John Sutherland | 1 | 1 | £0.10.0 | |
| Benjamin Dunbar of Hemprigs | 2 | 2 | £1.0.0 | ||
| Mr William Sutherland Minister | 1 | 1 | £0.10.0 | ||
| 7 | 2 | 5 | £3.10.0 | ||
| Parishes collected | |||||
| Bower Parish | 3 | 3 | £1.10.0 | ||
| Canisbay Parish | 6 | 1 | 5 | £3.0.0 | |
| Dunnet Parish | 1 | 1 | £0.10.0 | ||
| Halkirk Parish | 5 | 5 | £2.10.0 | ||
| Latheron Parish | 4 | 4 | £2.0.0 | ||
| Olrick Parish | 4 | 2 | 2 | £2.0.0 | |
| Reay Parish | 2 | 2 | £1.0.0 | ||
| Thurso Parish | 8 | 2 | 6 | £4.0.0 | |
| Thurso Burgh | 3 | 3 | £1.10.0 | ||
| Watten Parish | 2 | 2 | £1.0.0 | ||
| Wick Parish | 7 | 2 | 5 | £3.10.0 | |
| 45 | 7 | 38 | £22.10.0 Total |
Transcribe other information
Survey Continued
Proof
7 Horses at £0.10.0 Each is £3.10.0
38 Horses at £0.10.0 Each is £19.0.0
45 Total £22.10.0
I Andrew Liddell Surveyor do Certify That the foregoing Duties do
amount in whole to Twenty Two Pounds & Ten Shillings and That
on 31st December I delivered to Mr. John Davidson Collector of
Cess for Caithness an exact Duplicate of the above Account
which containd my Oath that Notices were left with there
several Masters & Mistresses of the dates annexd to them
who were truely charged to the best of my belief or Judgement
Andrew Liddell Survy [Surveyor]
Scottish Exchequer (Tax Records), Horse tax - Volume 12 - Counties (A-K) (see 'More info' for county details), E326/9/12
This volume contains information on who paid horse tax in the counties of Aberdeenshire, Argyll, Ayrshire, Banffshire, Berwickshire, Bute, Caithness, Clackmannanshire, Cromartyshire, Dunbartonshire, Dumfriesshire, Haddingtonshire (East Lothian), Fife, Forfarshire (Angus), Inverness-shire, Kincardineshire, Kinross-shire, and Kirkcudbrightshire, between the 5th of April 1789 until the 5th of April 1790.
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).