, 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=61){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 |
|---|---|---|---|---|---|---|---|
| 1790 | Fearn Parish | £ | |||||
| 17 Jun 1790 | William Robertson of Kindeace | 2 | 1 | 1 | £1.5.0 | ||
| 2 | 1 | 1 | £1.5.0 | ||||
| Killmure easter Parish | |||||||
| Mr. John Montgomrie | 1 | 1 | £0.10.0 | ||||
| 1 | 1 | £0.10.0 | |||||
| Cullicudden Parish | |||||||
| 27 Jun 1790 | George Gun Munro Points field | 3 | 1 | 2 | £2.5.0 | ||
| David Urquhart Brealangwall | 3 | 1 | 2 | £2.5.0 | |||
| Alexander Anderson of Udale | 1 | 1 | £0.10.0 | ||||
| 7 | 3 | 4 | £5.0.0 | ||||
| Fotherty Parish | |||||||
| Capt. [Captain] John McKenzie Castleleod | 1 | 1 | £0.10.0 | ||||
| 1 | 1 | £0.10.0 | |||||
| 29 Jun 1790 | Cromarty Town & Parish | ||||||
| Capt. [Captain] John McKenzie | 3 | 1 | 2 | £2.5.0 | |||
| Mr. William Forsyth | 1 | 1 | £0.10.0 | ||||
| Doctor Wishart | 1 | 1 | £0.10.0 | ||||
| Mr. Walter Ross | 1 | 1 | £0.10.0 | ||||
| 6 | 4 | 2 | £3.15.0 | ||||
| Parishes Collected | |||||||
| Fearn Parish | 2 | 1 | 1 | £1.5.0 | |||
| Killmure easter Parish | 1 | 1 | £0.10.0 | ||||
| Cullicudden Parish | 7 | 3 | 4 | £5.0.0 | |||
| Fotherty Parish | 1 | 1 | £0.10.0 | ||||
| Cromarty Town & Parish | 6 | 4 | 2 | £3.15.0 | |||
| 17 | 10 | 1 | 6 | £11.0.0 |
Transcribe other information
[Page] 61
A Survey of the Rates & Duties, on Horses Arisen in the Shire of Cromarty from
5th April 1790 to 5th. April 1791 By John Barclay Assistant Surveyor
Prooff
17 Horses
10 @ £0.10.0 each is .. £5.0.0
1 @ £0.15.0 each is.. £0.15.0
6 @ £0.17.6 each is £5.5.0
£11.0.0 Total.. £11.0.0
I John Barclay Surveyor Aforesaid, do hereby certify, That upon carefull
examination of the foregoing Rates & Duties I find they Amount in whole to
Eleven pounds, And that upon the Second 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 examined & compared with the foregoing, Which
containd my Oath that it contained the Number of Horses returnd to me or were
kept by the different masters, according to the best of my knowledge or information
Tain 8 Decr. [December] 1790
John Barclay asst. [assistant]
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).