, 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=143){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 |
|---|---|---|---|---|---|---|---|
| Parishes Collected | £ Sh D | ||||||
| Clyne Parish | 2 | £1.0.0 | |||||
| Creech Parish | 2 | 2 | £1.5.0 | ||||
| Dornoch Parish | 2 | £1.0.0 | |||||
| Dornoch Burgh | 1 | £0.10.0 | |||||
| Golspey Parish | 4 | 2 | £2.5.0 | ||||
| Loth Parish | 6 | 4 | £3.10.0 | ||||
| Rogart Parish | 2 | £1.0.0 | |||||
| Reay Parish | 2 | 2 | £1.5.0 | ||||
| 21 | 10 | Total | £11.15.0 | ||||
| 21 | 5 |
Transcribe other information
Survey Continued [Page] 143
Proof
11 Horses at £0.10.0 Each is £5.10.0
10 {of which 5 at £0.10.0 ... £2.10.0
10 {of which 5 at £0.15.0 ... £3.15.0
21 £11.15.0 Total
I Andrew Liddell Surveyor Do Certify that the foregoing Rates & Duties do amount in
whole to Eleven Pounds Fifteen Shillings and that upon 3 Jany [January] 1791 I delivered to
Mr. Dugald Gilchrist Collector of Cess for Sutherland an exact Duplicate of the
above Account which containd my Oath that Requisitions were left with the
several Masters & Mistresses or at their Dwelling houses of the Dates annexed to their
respective names
Andrew Liddell Surveyor
Transcriber's notes
'One horse' column does not exist in the template, therefore cannot transcribe the data for it
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).