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 |
|---|---|---|---|---|---|
| 18 Aug 1789 | County of Morray | ||||
| Mr Humphrey Fochabers | 1 | 1 | £0.10.0 | ||
| Mr Tod Fochabers | 1 | 1 | £0.10.0 | ||
| Alexander Inness Garmouth | 2 | 2 | £1.0.0 | ||
| Mr Gillan minr. [minister] | 1 | 1 | £0.10.0 | ||
| William Forsyth Ardgay | 1 | 1 | £0.10.0 | ||
| Mr George Barnsyards | 1 | 1 | £0.10.0 | ||
| Mr Gordon minr. [minister] | 1 | 1 | £0.10.0 | ||
| Mr Leslie minr [minister] | 1 | 1 | £0.10.0 | ||
| John Brander Pitgavenie | 2 | 2 | £1.0.0 | ||
| Robert Reay | 1 | 1 | £0.10.0 | ||
| Mrs Inness Dunkinty | 2 | 2 | £1.0.0 | ||
| John Lawson | 1 | 1 | £0.10.0 | ||
| John Inness Blackhills | 1 | 1 | £0.10.0 | ||
| The Honble [Honourable] George Duff | 1 | 1 | £0.10.0 | ||
| Sir Alexander Dunbar | 3 | 2 | 1 | £1.10.0 | |
| John Reid minr. [minister] | 1 | 1 | £0.10.0 | ||
| Lady Gordon Lossiemouth | 3 | 2 | 1 | £1.10.0 | |
| Mr Gordon minr [minister] Lossiemouth | 1 | 1 | £0.10.0 | ||
| Mr Joseph Anderson minr [minister] | 1 | 1 | £0.10.0 | ||
| Doctor Walker | 1 | 1 | £0.10.0 | ||
| Mr Donaldson Milnbun | 1 | 1 | £0.10.0 | ||
| Abraham Leslie Esq | 1 | 1 | £0.10.0 | ||
| Thomas Gordon Spynie | 1 | 1 | £0.10.0 | ||
| Mr Paterson minr [minister] | 1 | 1 | £0.10.0 | ||
| 31 | 10 | 21 | £15.10.0 |
Transcribe other information
MORAY 3 [Page] 85
A Survey of CARRIAGE and HORSE TAX. arising in the
County of Morray from 5 April 1789 to 5 Apr [April] 1790 By Patrick Mcdonald Survr. [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).