, 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=159){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 |
|---|---|---|---|---|---|
| 1789 | Clyne Parish | £ Sh D | |||
| 3 Aug 1789 | Mr Hugh Huison at Brora | 1 | 1 | £0.10.0 | |
| Mr Walter Ross Minister | 1 | 1 | £0.10.0 | ||
| 2 | 2 | £1.0.0 | |||
| Creech Parish | |||||
| 5 Aug 1789 | Mr. George Rennie Minister | 1 | 1 | £0.10.0 | |
| Dornoch Parish | |||||
| 4 Aug 1789 | Mr Boog at Skelbo | 1 | 1 | £0.10.0 | |
| 5 Aug 1789 | Lieut. [Lieutenant] Kenneth Mckay at Mickle Torbo | 1 | 1 | £0.10.0 | |
| Major Mackay Hugh Bailie of Rosehall | 2 | 2 | £1.0.0 | ||
| Mr Beaton minister | 1 | 1 | £0.10.0 | ||
| 5 | 5 | £2.10.0 | |||
| Golspey Parish | |||||
| Mrs Sutherland of Uppet | 2 | 1 | 1 | £1.0.0 | |
| Mr. D. Forbes Surgeon | 1 | 1 | £0.10.0 | ||
| 4 Aug 1789 | Mr Fraser at Kirktown | 1 | 1 | £0.10.0 | |
| 4 | 1 | 3 | £2.0.0 | ||
| Kildonnan Parish | |||||
| 1 Aug 1789 | Mr Sage Minister | 1 | 1 | £0.10.0 | |
| Loth Parish | |||||
| 3 Aug 1789 | Mr Dugald Gilchrist | 2 | 2 | £1.0.0 | |
| Capt. [Captain] John Gordon of Carrol | 2 | 2 | £1.0.0 | ||
| 6 Aug 1789 | Capt [Captain] Gordon Clunis Millmoth | 1 | 1 | £0.10.0 | |
| Mr George McCulloch Minister | 1 | 1 | £0.10.0 | ||
| 6 | 6 | £3.0.0 | |||
| Rogart Parish | |||||
| 6 Aug 1789 | Lieut. Col. [Lieutenant Colonel] John Sutherland at Kinnauld | 1 | 1 | £0.10.0 | |
| Capt. [Captain] Alexander Sutherland at Bragrudie | 1 | 1 | £0.10.0 | ||
| July 1789 | Farr Parish | ||||
| 17 Jul 1789 | Capt. [Captain] Charles Gordon Clerkhill | 1 | 1 | £0.10.0 | |
| Reay Parish | |||||
| George Mackay of Bighouse | 2 | 2 | £1.0.0 |
Transcribe other information
[Page]159
Survey of the Carriage and Horse Tax. for Sutherland Shire
from 5 April 1788 to 5 April 1789 By Andrew Liddell Surveyor
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).