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 | County of Morray Brought over | 31 | 10 | 21 | £15.10.0 |
| P: Rose Watson Esq | 2 | 2 | £1.0.0 | ||
| Mr John Hoyes minr. [minister] | 1 | 1 | £0.10.0 | ||
| Collonel Urquhart | 2 | 2 | £1.0.0 | ||
| Robert Urquhart Esq | 1 | 1 | £0.10.0 | ||
| Collonel Grant | 4 | 2 | 2 | £2.0.0 | |
| William Grant Grangreen | 1 | 1 | £0.10.0 | ||
| James Brodie Esq | 4 | 2 | 2 | £2.0.0 | |
| William McGruther | 1 | 1 | £0.10.0 | ||
| Major Duff | 2 | 2 | £1.0.0 | ||
| A Penrose Cumming | 3 | 2 | 1 | £1.10.0 | |
| Mr William Stephen | 1 | 1 | £0.10.0 | ||
| Robert Cumming Esq Logie | 1 | 1 | £0.10.0 | ||
| Mr Milne minr [minister] | 1 | 1 | £0.10.0 | ||
| Robert Grant Esq Elchies | 2 | 2 | £1.0.0 | ||
| Mr Grant minr [minister] | 1 | 1 | £0.10.0 | ||
| Alexander Grant Tulligribane | 1 | 1 | £0.10.0 | ||
| William Grant Forrigane | 1 | 1 | £0.10.0 | ||
| Mr Grant minr [minister] Duthill | 1 | 1 | £0.10.0 | ||
| James mcGregor | 2 | 2 | £1.0.0 | ||
| Genl [General] Grant | 7 | 4 | 3 | £3.10.0 | |
| Sir William Gordon | 3 | 3 | £1.10.0 | ||
| The Honble [Honourable] Arthur Duff | 3 | 2 | 1 | £1.10.0 | |
| 76 | 30 | 46 | £38.0.0 |
Transcribe other information
[Page] 86
A Survey of CARRIAGE and HORSE TAX. Continued
Prooff
30 Carriage Horses @ 10/ [£0.10.0] each £15.0.0
46 Saddle Horses @ 10/ [£0.10.0] each £23.0.0
[Total] -- £38.0.0
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).