, Horse tax - Volume 17 - Counties (A-K) (see 'More info' for county details), E326/9/17&destination=/virtual-volumes/volume-images/volume_data-E326-9-17/REX01666?image_number=55){kind=link}
Volume contents
- 1 - 1790-1 counties , Aberdeenshire
- 13 - 1790-1 counties , Argyll
- 19 - 1790-1 counties , Ayrshire
- 35 - 1790-1 counties , Banffshire
- 39 - 1790-1 counties , Berwickshire
- 53 - 1790-1 counties , Buteshire
- 55 - 1790-1 counties , Caithness
- 57 - 1790-1 counties , Clackmannanshire
- 63 - 1790-1 counties , Dumbartonshire
- 71 - 1790-1 counties , Dumfriesshire
- 83 - 1790-1 counties , East Lothian
- 85 - 1790-1 counties , Haddingtonshire
- 116 - 1790-1 counties , Angus
- 125 - 1790-1 counties , Inverness-shire
- 129 - 1790-1 counties , Kincardineshire
- 133 - 1790-1 counties , Kinross-shire
- 137 - 1790-1 counties , Kirkcudbrightshire
| Date | Masters/mistresses names and designations | Actual # | 1 horse (10s) | 2 horses | 3-5 horses | 6 or more horses | Duty |
|---|---|---|---|---|---|---|---|
| Bower Parish | |||||||
| 9 Dec 1790 | Lieut. [Lieutenant] William Horne of Stanstill | 1 | 1 | £0.10.0 | |||
| Dr. [Doctor] Taylor of Thura | 1 | 1 | £0.10.0 | ||||
| Alexander Henderson of Stemster | 1 | 1 | £0.10.0 | ||||
| 3 | 3 | £1.10.0 | |||||
| Canisbay Parish | |||||||
| 7 Dec 1790 | Rt. Honl. [Right Honourable] Earl of Caithness | 2 | 2 | £1.5.0 | |||
| Capt. [Captain] P. Campbel of Barcaldine | 2 | 2 | £1.5.0 | ||||
| Lady Brabster | 1 | 1 | £0.10.0 | ||||
| Mr. Morrison minister | 1 | 1 | £0.10.0 | ||||
| 6 | 2 | 4 | £3.10.0 | ||||
| Dunnet Parish | |||||||
| 11 Dec 1790 | Mr. Jolly minister | 1 | 1 | £0.10.0 | |||
| Halkirk Parish | |||||||
| 16 Dec 1790 | Robert Sinclair of Scotscalder | 1 | 1 | £0.10.0 | |||
| Donald Williamson of Baniskirk | 1 | 1 | £0.10.0 | ||||
| Benjamin Williamson of Baniskirk | 2 | 2 | £1.5.0 | ||||
| Mr. John Cameron minister | 1 | 1 | £0.10.0 | ||||
| 5 | 3 | 2 | £2.15.0 | ||||
| Latheron Parish | |||||||
| 6 Dec 1790 | John Grant of Latheronwheel | 1 | 1 | £0.10.0 | |||
| 7 Dec 1790 | John Camp. Sutherd. [Campbell Sutherland] of Forse | 1 | 1 | £0.10.0 | |||
| John Gordon of Swinsie | 1 | 1 | £0.10.0 | ||||
| Mr. R. Gun minister | 1 | 1 | £0.10.0 | ||||
| 4 | 4 | £2.0.0 | |||||
| Olrick Parish | |||||||
| 11 Dec 1790 | James Traill of Hobister | 3 | 3 | £2.5.0 | |||
| Mr. G. Mckenzie minister | 1 | 1 | £0.10.0 | ||||
| 4 | 1 | 3 | £2.15.0 | ||||
| Reay Parish | |||||||
| 13 Dec 1790 | William Innes of Sandside | 1 | 1 | £0.10.0 | |||
| Thurso Parish | |||||||
| 22 Dec 1790 | Mr. J. Rose at Ormly | 1 | 1 | £0.10.0 | |||
| Mr. J. Sheriff at Thurso East | 1 | 1 | £0.10.0 | ||||
| Mr. J. Davidson at Buckies | 1 | 1 | £0.10.0 | ||||
| Rt. H.[Right Honourable] Lady Janet Sinclair of Ulbster | 2 | 2 | £1.5.0 | ||||
| Mr. McLeod at Murkle | 1 | 1 | £0.10.0 | ||||
| Mr. Nicolson Minister | 1 | 1 | £0.10.0 | ||||
| 7 | 5 | 2 | £3.15.0 | ||||
| Thurso Burgh | |||||||
| 20 Dec 1790 | Mr. D Robeson Writer | 1 | 1 | £0.10.0 | |||
| Collector Campbell of Excise | 1 | 1 | £0.10.0 | ||||
| 2 | 2 | £1.0.0 | |||||
| Watten Parish | |||||||
| 8 Dec 1790 | Collector James Calder | 1 | 1 | £0.10.0 | |||
| Mr. Joseph Taylor minister | 1 | 1 | £0.10.0 | ||||
| 2 | 2 | £1.0.0 | |||||
| Wick Parish | |||||||
| 8 Dec 1790 | James Sinclair of Holburnhead at Belbster | 1 | 1 | £0.10.0 | |||
| James Sinclair of Harpsdale | 2 | 2 | £1.5.0 | ||||
| 10 Dec 1790 | John Sutherland of Wester | 1 | 1 | £0.10.0 | |||
| Benjamin Dunbar of Hemprigs | 2 | 2 | £1.5.0 | ||||
| Mr. W. Sutherland Minister | 1 | 1 | £0.10.0 | ||||
| 7 | 3 | 4 | £4.0.0 |
Transcribe other information
[Page] 55
7 Caithness
Caithness Survey from 5th April 1790 to 5th April 1791 of the
CARRIAGE AND SADDLE HORSE TAX.
by Andrew Liddell Surveyor
Scottish Exchequer (Tax Records), Horse tax - Volume 17 - Counties (A-K) (see 'More info' for county details), E326/9/17
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, and Kirkcudbrightshire, between the 5th of April 1790 until the 5th of April 1791.
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).