, Horse tax - Volume 18 - Counties (L-W) (see 'More info' for county details), E326/9/18&destination=/virtual-volumes/volume-images/volume_data-E326-9-18/REX01666?image_number=110){kind=link}
Volume contents
- 1 - 1790-1 counties , Lanarkshire
- 37 - 1790-1 counties , Midlothian
- 73 - 1790-1 counties , Moray
- 77 - 1790-1 counties , Nairnshire
- 79 - 1790-1 counties , Orkney
- 81 - 1790-1 counties , Peeblesshire
- 87 - 1790-1 counties , Perthshire
- 95 - 1790-1 counties , Renfrewshire
- 107 - 1790-1 counties , Ross-shire
- 111 - 1790-1 counties , Roxburghshire
- 123 - 1790-1 counties , Selkirkshire
- 127 - 1790-1 counties , Shetland
- 129 - 1790-1 counties , Stirlingshire
- 141 - 1790-1 counties , Sutherland
- 147 - 1790-1 counties , West Lothian
- 159 - 1790-1 counties , Wigtownshire
| Date | Masters/mistresses names and designations | Actual # | 1 horse (10s) | 2 horses | 3-5 horses | 6 or more horses | Duty |
|---|---|---|---|---|---|---|---|
| 1790 | Eddertown Parish | ||||||
| 10 Jul 1790 | Doctor Hugh Scobbie | 1 | 1 | £0.10.0 | |||
| Roderick McKenzie of Flowr burn | 1 | 1 | £0.10.0 | ||||
| 2 | 2 | £1.0.0 | |||||
| Kincardin Parish | |||||||
| 12 Jul 1790 | Simon Ross of Gladfield | 1 | 1 | £0.10.0 | |||
| 1 | 1 | £0.10.0 | |||||
| Loch broom Parish | |||||||
| 15 Jul 1790 | George McKenzie Dundonald | 1 | 1 | £0.10.0 | |||
| 1 | 1 | £0.10.0 | |||||
| Garloch Parish | |||||||
| 18 Jul 1790 | Alexander McKenzie of Lochend | 1 | 1 | £0.10.0 | |||
| 1 | 1 | £0.10.0 | |||||
| Parishes Collected | |||||||
| Tarbat Parish | 4 | 1 | 3 | £3.2.6 | |||
| Fearn Parish | 6 | 2 | 1 | 3 | £4.7.6 | ||
| Loggie Parish | 2 | 2 | £1.0.0 | ||||
| Killmure easter Parish | 2 | 1 | 1 | £1.5.0 | |||
| Nigg Parish | 2 | 1 | 1 | £1.5.0 | |||
| Ross keen Parish | 5 | 2 | 1 | 2 | £3.10.0 | ||
| Alness Parish | 12 | 2 | 1 | 9 | £10.15.0 | ||
| Killtearn Parish | 6 | 3 | 3 | £3.15.0 | |||
| Dingwall Parish | 2 | 2 | £1.0.0 | ||||
| Fodderty Parish | 3 | 3 | £1.10.0 | ||||
| Urray Parish | 8 | 4 | 1 | 3 | £5.7.6 | ||
| Killmure wester Parish | 5 | 2 | 1 | 2 | £3.10.0 | ||
| Killearnan Parish | 3 | 1 | 2 | £2.5.0 | |||
| Avoch Parish | 3 | 1 | 2 | £2.5.0 | |||
| Eddertown Parish | 2 | 2 | £1.0.0 | ||||
| Kincardin Parish | 1 | 1 | £0.10.0 | ||||
| Lochbroom Parish | 1 | 1 | £0.10.0 | ||||
| Garloch Parish | 1 | 1 | £0.10.0 | ||||
| 68 | 32 | 10 | 17 | 9 | £47.7.6 |
Transcribe other information
[Page] 110
Survey Continued
Prooff
68 Horses
32 Horses @ £0.10.0 each .. £16.0.0
10 Horses @ £0.15.0 ............ £7.10.0
17 horses @ £0.17.6 ........ £14.17.6
9 horses @ £1.0.0 .............. £9.0.0
£47.7.6 Total £47.7.6
I John Barclay Surveyor Aforesaid, do hereby certify, That upon carefull examination
of the foregoing Rates & Duties, I find they Amount to Forty Seven pounds Seven
Shillings & Six pence, And that upon the third day of Decr. [December] current I delivered to
Roderick McKenzie of Scots burn Collector of Said Duties for Ross Shire aforesaid
an exact Duplicate of the Above Acct. [Account] duly examind & compared with the foregoing
which containd my Oath that the Above Acct. [Account] containd the Number of Horses which
were returnd to me & were kept by the diff. [different] Masters or Mistress's According to
best of my knowledge or information
John Barclay
Tain 8th Decr. [December] 1790
Scottish Exchequer (Tax Records), Horse tax - Volume 18 - Counties (L-W) (see 'More info' for county details), E326/9/18
This volume contains information on who paid horse tax in the counties of Lanarkshire, Midlothian (Edinburghshire), Morayshire (Elgin and Forres), Nairnshire, Orkney, Peeblesshire, Perthshire, Renfrewshire, Ross-shire, Roxburghshire, Selkirkshire, Shetland (lordship of Zetland), Stirlingshire, Sutherland, West Lothian (Linlithgowshire), and Wigtownshire, 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).