, 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=56){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 |
|---|---|---|---|---|---|---|---|
| Parishes Collected | |||||||
| Bower Parish | 3 | 3 | £1.10.0 | ||||
| Canisby Parish | 6 | 2 | 4 | £3.10.0 | |||
| Dunnet Parish | 1 | 1 | £0.10.0 | ||||
| Halkirk Parish | 5 | 3 | 2 | £2.15.0 | |||
| Latheron Parish | 4 | 4 | £2.0.0 | ||||
| Olrick Parish | 4 | 1 | 3 | £2.15.0 | |||
| Reay Parish | 1 | 1 | £0.10.0 | ||||
| Thurso Parish | 7 | 5 | 2 | £3.15.0 | |||
| Thurso Burgh | 2 | 2 | £1.0.0 | ||||
| Watten Parish | 2 | 2 | £1.0.0 | ||||
| Wick Parish | 7 | 3 | 4 | £4.0.0 | |||
| 42 | 27 | 12 | 3 | £23.5.0 |
Transcribe other information
[Page] 56
Survey continued
Proof
27 horses at £0.10.0 each is £13.10.0
6 horses at £0.10.0 each is £3.0.0
6 horses at £0.15.0 each is £4.10.0
1 horse at £0.10.0 is £0.10.0
2 horses at £0.17.6 each is £1.15.0
42 horses £23.5.0
I Andrew Liddell Surveyor Do certify That the foregoing Rates & Duties do
amount in whole to Twenty Three pounds Five shillings and that on 4th Jnny [January]
1791, I deliverd to Mr. John Davidson Collector of Cess for Caithness an exact
Duplicate of the above Account which containd my Oath that Requisitions
were left with the several foregoing Inhabitants or at their Dwelling [Houses]
of the Dates which are prefixed to their respective Names
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).