, Horse tax - Volume 13 - Counties (L-W) (see 'More info' for county details), E326/9/13&destination=/virtual-volumes/volume-images/volume_data-E326-9-13/REX01666?image_number=123){kind=link}
Volume contents
- 1 - 1789-90 counties , Lanarkshire
- 41 - 1789-90 counties , Midlothian
- 85 - 1789-90 counties , Moray
- 89 - 1789-90 counties , Nairnshire
- 91 - 1789-90 counties , Orkney
- 97 - 1789-90 counties , Perthshire
- 107 - 1789-90 counties , Renfrewshire
- 121 - 1789-90 counties , Ross-shire
- 125 - 1789-90 counties , Roxburghshire
- 139 - 1789-90 counties , Selkirkshire
- 143 - 1789-90 counties , Shetland
- 145 - 1789-90 counties , Stirlingshire
- 159 - 1789-90 counties , Sutherland
- 161 - 1789-90 counties , West Lothian
- 173 - 1789-90 counties , Wigtownshire
| Date | Masters/mistresses names and designations | Actual # | Carriage horses <br>(10s each) | Saddle horses <br>(10s each) | Duty |
|---|---|---|---|---|---|
| Parishes Collected as on preceeding Survey | £ | ||||
| Tarbat Parish | 4 | 4 | £2.0.0 | ||
| Fearn Parish | 7 | 7 | £3.10.0 | ||
| Killmure easter parish entered at Tax office | |||||
| Edinr. [Edinburgh] by Sir John Ross six Horses, here | 1 | 1 | £0.10.0 | ||
| Nigg Parish | 2 | 2 | £1.0.0 | ||
| Loggie Parish | 2 | 2 | £1.0.0 | ||
| Ross keen Parish | 7 | 7 | £3.10.0 | ||
| Alness Parish | 13 | 13 | £6.10.0 | ||
| Killtearn Parish | 7 | 7 | £3.10.0 | ||
| Dingwall Parish | 2 | 2 | £1.0.0 | ||
| Fotterty Parish | 1 | 1 | £0.10.0 | ||
| Contan Parish | 1 | 1 | £0.10.0 | ||
| Urray Parish | 8 | 8 | £4.0.0 | ||
| Killmure wester Parish | 6 | 6 | £3.0.0 | ||
| Avoch Parish | 3 | 3 | £1.10.0 | ||
| Eddertown Parish | 3 | 3 | £1.10.0 | ||
| Kincardin Parish | 1 | 1 | £0.10.0 | ||
| Garloch Parish | 1 | 1 | £0.10.0 | ||
| 69 | [55] | [14] | £34.10.0 | ||
| Prooff | |||||
| 69 Horses @ £0.10.0 each is £34.10.0 | Total | £34.10.0 | |||
| [entry,foot of page] John Alexander McKenzie at Reeves | 2 | £1.0.0 | |||
| 71 | £35.10.0 |
Transcribe other information
[Page] 123
Survey Continued Carriage and Horse Tax
I John Barclay Surveyor Aforesaid, do hereby certify, that upon
carefull examination of the foregoing Rates & Duties, I find they
Amount in whole to Thirty four pounds ten Shillings, And that upon
the ninth day of December current, I deliverd to Roderick McKenzie of
Scots burn Collector of said duties for the Shire Aforesaid, An exact
Duplicate of the Above Acct. [Account] duly examind & compared with the
foregoing, which containd my Oath that the Above Acct [Account] contained the
number of horses returnd to me or were kept or used by the different
Masters or Mistress's According to the best of my knowledge or
information -- [signed] John Barclay asst. [assistant] Surveyor
Tain 21st. Decr. [December] 1789
Transcriber's notes
Only one column in original document for Carriage and Saddle horses combined;
where saddle horses only in a Parish, these are transcribed in the saddle horse column
of the template; combined carriage & saddle horses listed in carriage horse column
Refer back to individual Parishes to determine whether carriage or saddle horse
Scottish Exchequer (Tax Records), Horse tax - Volume 13 - Counties (L-W) (see 'More info' for county details), E326/9/13
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 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).