, Horse tax - Volume 15 - Counties (A-R) (see 'More info' for county details), E326/9/15&destination=/virtual-volumes/volume-images/volume_data-E326-9-15/REX01666?image_number=39){kind=link}
Volume contents
- 1 - 1789-90 additional , Aberdeenshire
- 7 - 1789-90 additional , Argyll
- 11 - 1789-90 additional , Ayrshire
- 23 - 1789-90 additional , Banffshire
- 25 - 1789-90 additional , Berwickshire
- 31 - 1789-90 additional , Buteshire
- 33 - 1789-90 additional , Caithness
- 35 - 1789-90 additional , Clackmannanshire
- 39 - 1789-90 additional , Cromartyshire
- 41 - 1789-90 additional , Dunbartonshire
- 51 - 1789-90 additional , Dumfriesshire
- 55 - 1789-90 additional , East Lothian
- 61 - 1789-90 additional , Fife
- 69 - 1789-90 additional , Angus
- 73 - 1789-90 additional , Inverness-shire
- 75 - 1789-90 additional , Kincardineshire
- 79 - 1789-90 additional , Kinross-shire
- 81 - 1789-90 additional , Kirkcudbrightshire
- 85 - 1789-90 additional , Lanarkshire
- 103 - 1789-90 additional , Midlothian
- 119 - 1789-90 additional , Moray
- 121 - 1789-90 additional , Nairnshire
- 123 - 1789-90 additional , Peeblesshire
- 125 - 1789-90 additional , Perthshire
- 133 - 1789-90 additional , Renfrewshire
- 137 - 1789-90 additional , Ross-shire
- 139 - 1789-90 additional , Roxburghshire
| Date | Masters/mistresses names and designations | Actual # | 2 horses | 3-5 horses | 6 or more horses | Duty |
|---|---|---|---|---|---|---|
| 1789 | Fearn Parish | |||||
| 5 Oct 1789 | William Robertson Kindeace | 2 | 2 | £0.3.9 | ||
| 2 | 2 | £0.3.9 | ||||
| Cullicudden Parish | ||||||
| 15 Oct 1789 | George Gun Munro Pointsfield | 3 | 3 | £0.11.3 | ||
| David Urquhart Brealangwall | 3 | 3 | £0.11.3 | |||
| 6 | 6 | £1.2.6 | ||||
| Cromarty Parish | ||||||
| Capt. [Captain] John McKenzie | 3 | 3 | £0.11.3 | |||
| 3 | 3 | £0.11.3 | ||||
| Parishes Collected | ||||||
| Fearn Parish | 2 | 1 | £0.3.9 | |||
| Cullicudden Parish | 6 | 4 | £1.2.6 | |||
| Cromarty Parish | 3 | 2 | £0.11.3 | |||
| 4 | 11 | 1 / 1 | 6 | £1.17.6 |
Transcribe other information
CROMARTY 9 [Page] 39
Prooff
11 Horses
Additional Duty on 2 is £0.3.9
Additional Duty on 9 is £1.13.9
11 £1.17.6 Total £1.17.6
A Survey of the Additional Duty on Horses Arisen in the Shire
of Cromarty from 5th Jully 1789 to 5th April 1790
By John Barclay Assistant Surveyor
I John Barclay Surveyor Aforesaid,do hereby certify, That upon
carefull examination of the foregoing Rates & Duties I find they
Amount in whole to One pound Seventeen Shillings & Sixpence
And that upon the tenth day of December current, I delivered
to Mr. Walter Ross Collector of the said duties for the Shire
Aforesaid, An exact Duplicate of the Above Acct. [Account] duly examind
& compared with the foregoing, which contained my Oath
that the Above Acct. [Account] containd the Number of Horses returned to
me And were kept or employd by the different masters,
According to the best of my knowledge or information
Tain 21 Decr. [December] 1789 John Barclay ass. [assistant] Surveyor
Scottish Exchequer (Tax Records), Horse tax - Volume 15 - Counties (A-R) (see 'More info' for county details), E326/9/15
This volume contains information on who paid horse tax in the counties of Aberdeenshire, Argyll, Ayrshire, Banffshire, Berwickshire, Bute, Caithness, Clackmannanshire, Cromartyshire, Dunbartonshire, Dumfriesshire, Haddingtonshire (East Lothian), Fife, Forfarshire (Angus), Inverness-shire, Kincardineshire, Kinross-shire, Kirkcudbrightshire, Lanarkshire, Midlothian (Edinburghshire), Morayshire (Elgin and Forres), Nairnshire, Peebles-shire, Pertshire, Renfrewshire, Ross-shire, and Roxburghshire, between the 5th of July 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).