, 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=83){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 |
|---|---|---|---|---|---|
| 1789 | Fearn Parish | £ | |||
| 5 Oct 1789 | William Robertson of Kindeace | 2 | Sadle | £1.0.0 | |
| 2 | £1.0.0 | ||||
| Cullicudden Parish | |||||
| 15 Oct 1789 | George Gun Munro of Pointsfield | 2 | Carriage | £1.0.0 | |
| 1 | Sadle | £0.10.0 | |||
| David Urquhart of Brealangwall | 2 | Carriage | £1.0.0 | ||
| 1 | Sadle | £0.10.0 | |||
| Alexander Anderson of Udale | 1 | Carriage | £0.10.0 | ||
| Mr. Robert Arthur Minr. [Minister] | 1 | Sadle | £0.10.0 | ||
| 8 | £4.0.0 | ||||
| Fodderty Parish | |||||
| 10 Oct 1789 | Capt. [Captain] John McKenzie Castle leod | 1 | Sadle | £0.10.0 | |
| 1 | £0.10.0 | ||||
| Killmure easter Parish | |||||
| 6 Oct 1789 | Mr. John Montgomerie Mercht. [Merchant] | 1 | Sadle | £0.10.0 | |
| 1 | £0.10.0 | ||||
| Cromarty Town & Parish | |||||
| 15 Oct 1789 | Capt. [Captain] John McKenzie | 2 | Carriage | £1.0.0 | |
| Mr. William Forsyth | 1 | Sadle | £0.10.0 | ||
| Dr. [Doctor] Wishart | 1 | Sadle | £0.10.0 | ||
| Mr. Walter Ross Factor | 1 | Sadle | £0.10.0 | ||
| 6 | £3.0.0 | ||||
| Parishes Collected | |||||
| Fearn Parish | 2 | Sadle | £1.0.0 | ||
| Cullicudden Parish | 8 | horses | £4.0.0 | ||
| Fodderty Parish | 1 | Sadle | £0.10.0 | ||
| Killmure easter Parish | 1 | Sadle | £0.10.0 | ||
| Cromarty Town & Parish | 6 | horses | £3.0.0 | ||
| 18 | £9.0.0 Total | ||||
| 1 | Sadle | £0.10.0 |
Transcribe other information
CROMARTY 9 [Page] 83
A Survey of the Duty on Horses, Arisin in the Shire of Cromarty
from 5th April 1789 to 5th April 1790
By John Barclay Assis [Assistant] Surveyor
I John Barclay Surveyor Aforesaid,do hereby certify that upon
carefull examination of the foregoing Duties, I find they
Amount in whole to Nine pounds, And that upon the tenth
day of December current, I delivered to Mr. Walter Ross Collector
of the said duties for the Shire Aforesaid, An exact Duplicate
of the Above Acct. [Account] duly examined & compared with the
foregoing, which containd my Oath that the Above Acct. [Account]
containd the number of Horses returnd to me or were kept
or employed by the different masters, According to the best
of my knowledge or information
John Barclay asst [assistant] Surveyor
Tain 21st Decr. [December] 1789
Transcriber's notes
In Parishes Collected, where there is a combination of carriage
and saddle horses in a Parish, the Surveyor has listed these as 'horses'
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).