, 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=160){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 | £ Sh D | ||||
| Clyne Parish | 2 | 2 | £1.0.0 | ||
| Creech Parish | 1 | 1 | £0.10.0 | ||
| Dornoch Parish | 5 | 5 | £2.10.0 | ||
| Golspey Parish | 4 | 1 | 3 | £2.0.0 | |
| Kildonnan Parish | 1 | 1 | £0.10.0 | ||
| Loth Parish | 6 | 6 | £3.0.0 | ||
| Rogart Parish | 2 | 2 | £1.0.0 | ||
| Farr Parish | 1 | 1 | £0.10.0 | ||
| Reay Parish | 2 | 2 | £1.0.0 | ||
| 24 | 1 | 23 | £12.0.0 Total |
Transcribe other information
[Page] 160
Survey Continued
Proof
24 Horses at £0.10.0 Each is £12.0.0
I Andrew Liddell Surveyor do certify That the above Duties
do amount to Twelve Pounds & That on the 31st December I delivered
to Mr. Dugald Gilchrist Collector of Cess for Sutherland an
exact Duplicate of the above Account which containd my
Oath that Notices were left with the several Masters
& Mistresses of the Dates annexed to their respective Names which
have been truely charged to the best of my belief or Information
Andrew Liddell Surveyor
Horse Tax
Sutherland To
5th April 1790
E326/9/13
No 14
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).