, 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=89){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 | Nairn County | ||||
| 15 Oct 1789 | Miss Brodie Lethen | 04 | 02 | 02 | £2.0.0 |
| Miss Sophia Brodie Culmunie | 02 | 02 | £1.0.0 | ||
| Captn [Captain] Hugh Fraser Brightmony | 01 | 01 | £0.10.0 | ||
| Mrs White Bracklack | 01 | 01 | £0.10.0 | ||
| Captn [Captain] Grant Achnindown | 01 | 01 | £0.10.0 | ||
| Mr Donald Mitchell Ardclach | 01 | 01 | £0.10.0 | ||
| Mr Alexander Grant min [minister] Calder | 01 | 01 | £0.10.0 | ||
| Mrs Rose Kilraick | 02 | 02 | £1.0.0 | ||
| Captn [Captain] John Grant Polnach | 01 | 01 | £0.10.0 | ||
| Doctor Munro Kildrumie | 01 | 01 | £0.10.0 | ||
| Alexander McIntosh Cantradown | 01 | 01 | £0.10.0 | ||
| Mr Robertson Househill | 01 | 01 | £0.10.0 | ||
| 17 | 06 | 11 | £8.10.0 | ||
| Prooff | |||||
| 17 Horses @ £0.10.0 each | £8.10.0 |
Transcribe other information
NAIRN 4 [Page] 89
A Survey of the Carriage and Horse Tax Arising in the County
of Nairn from the 5 April 1789 to 5 April 1790 By Patrick Mcdonald Survey. [Surveyor]
I Patrick Mcdonald Surveyor do make Oath that an exact
duplicate of the foregoing was delivered to Duncan Campbell
Collector for the County of Nairn and that the several Inhabitants
were duly served with requisitions
Patrick McDonald Sury [Surveyor]
Sworn befor Me at Forres 5th Jany [January]
1790
William Hoyes J P [Justice of the Peace]
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).