, Horse tax - Volume 16 - Counties (S-W) and Burghs (A-K) (see 'More info' for county/burgh details), E326/9/16&destination=/virtual-volumes/volume-images/volume_data-E326-9-16/REX01666?image_number=11){kind=link}
Volume contents
- 1 - 1789-90 additional , Selkirkshire
- 3 - 1789-90 additional , Stirlingshire
- 11 - 1789-90 additional , Sutherland
- 13 - 1789-90 additional , West Lothian
- 17 - 1789-90 additional , Wigtownshire
- 21 - 1789-90 additional , Aberdeen burgh
- 23 - 1789-90 additional , Annan burgh
- 25 - 1789-90 additional , Arbroath burgh
- 27 - 1789-90 additional , Ayr burgh
- 29 - 1789-90 additional , Banff burgh
- 31 - 1789-90 additional , Brechin burgh
- 33 - 1789-90 additional , Burntisland burgh
- 35 - 1789-90 additional , Cullen burgh
- 37 - 1789-90 additional , Cupar burgh
- 39 - 1789-90 additional , Dumbarton burgh
- 41 - 1789-90 additional , Dumfries burgh
- 43 - 1789-90 additional , Dunbar burgh
- 45 - 1789-90 additional , Dundee burgh
- 47 - 1789-90 additional , Dunfermline burgh
- 49 - 1789-90 additional , Dysart burgh
- 51 - 1789-90 additional , Edinburgh
- 57 - 1789-90 additional , Forfar burgh
- 59 - 1789-90 additional , Fortrose burgh
- 61 - 1789-90 additional , Glasgow burgh
- 67 - 1789-90 additional , Haddington burgh
- 69 - 1789-90 additional , Inveraray burgh
- 71 - 1789-90 additional , Irvine burgh
- 74 - 1789-90 additional , Kinghorn burgh
- 75 - 1789-90 additional , Kirkcaldy burgh
| Date | Masters/mistresses names and designations | Actual # | 2 horses | 3-5 horses | 6 or more horses | Duty |
|---|---|---|---|---|---|---|
| 1789 | Dornoch Parish | £ Sh D [Pounds, Shillings, Pence] | ||||
| 5 Aug 1789 | Major Mackay High Bailie | 2 | 1 | £0.3.9 | ||
| Golspey Parish | ||||||
| 5 Aug 1789 | Mrs Sutherland of Upper | 2 | 1 | £0.3.9 | ||
| Loth Parish | ||||||
| 3 Aug 1789 | Mr Dugald Gilchrist | 2 | 1 | £0.3.9 | ||
| Capt [Captain] Gordon of Carrol | 2 | 1 | £0.3.9 | |||
| 4 | 2 | £0.7.6 | ||||
| Aug 1789 | Reay Parish | |||||
| 16 Aug 1789 | George Mckay of Bighouse | 2 | 1 | £0.3.9 | ||
| Parishes Collected | ||||||
| Dornoch Parish | 2 | 1 | £0.3.9 | |||
| Golspey Parish | 2 | 1 | £0.3.9 | |||
| Loth Parish | 4 | 2 | £0.7.6 | |||
| Reay Parish | 2 | 1 | £0.3.9 | |||
| Inhts [Inhabitants] 5 | 10 | 5 | Total | £0.18.9 |
Transcribe other information
[Page] 11
3
A Survey for Sutherland Shire
from 5th July 1789 to 5 April 1790 By Andrew Liddell Surveyor
Proof -- £ Sh D [Pounds, Shillings, Pence]
5 Horses at 5 Sh [Shillings] Each for 3/4 of a year is -- £0.18.9 Total
I Andrew Liddle Surveyor do certify That the above Duties amount
in whole to Eighteen Shillings & Ninepence & that on the 31st
December I delivered to Mr Dugald Gilchrist Collector of Cess for
Sutherland an exact Duplicate of the above account which
contained my Oath that notices were left with the several
Masters & Mistresses of the dates annexd to their Names who
were truely charged to the best of my belief or Judgement
[signed] Andrew Liddell Surveyor
Scottish Exchequer (Tax Records), Horse tax - Volume 16 - Counties (S-W) and Burghs (A-K) (see 'More info' for county/burgh details), E326/9/16
This volume contains information on who paid horse tax in the counties of Selkirkshire, Shetland (lordship of Zetland), Stirlingshire, Sutherland, West Lothian (Linlithgowshire), and Wigtownshire, as well as the burghs of Aberdeen, Annan, Arbroath (Aberdrothock), Ayr, Banff, Brechin, Burntisland, Cullen, Cupar, Dumbarton, Dumfries, Dunbar, Dundee, Dunfermline, Dysart, Edinburgh, Forfar, Fortrose and Rosemarkie, Glasgow, Haddington, Inverary, Irvine, Kinghorn, and Kirkcaldy, 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).