, 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=144){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 | Clyne Parish | £ Sh D | |||||
| 29 Nov 1790 | Mr Hugh Huison of Brora | 1 | 1 | £0.10.0 | |||
| Mr Walter Ross Minister | 1 | 1 | £0.10.0 | ||||
| 2 | 2 | £1.0.0 | |||||
| Creech Parish | |||||||
| 30 Nov 1790 | Major H.My. [Mckay] Baillie Rosehall | 2 | 2 | £1.5.0 | |||
| Mr Gordon Rennie Minr.[Minister] Shld. [Should] not be charged | |||||||
| 2 | 1 | 2 | £1.5.0 | ||||
| Dornoch Parish | |||||||
| Mr James Boog at Skelbo | 1 | 1 | £0.10.0 | ||||
| Mr Kenneth Mckay at Torbo | 1 | 1 | £0.10.0 | ||||
| 2 | 2 | £1.0.0 | |||||
| Dornoch Burgh | |||||||
| 1 Dec 1790 | Mr Beaton Minister | 1 | 1 | £0.10.0 | |||
| Golspey Parish | |||||||
| 30 Nov 1790 | Mr Frazer at Kirktown | 1 | 1 | £0.10.0 | |||
| 2 Dec 1790 | Mrs Sutherland of Uppet | 2 | 2 | £1.5.0 | |||
| Mr Forbes Surgeon | 1 | 1 | £0.10.0 | ||||
| 4 | 2 | 2 | £2.5.0 | ||||
| Loth Parish | |||||||
| 29 Nov 1790 | Mr. D. [Dugald] Gilchrist at Lochbeg | 2 | 2 | £1.5.0 | |||
| Capt. [Captain] Gordon of Carrol | 2 | 2 | £1.5.0 | ||||
| Capt. [Captain] Gordon Clunis at Kilmoth | 1 | 1 | £0.10.0 | ||||
| 4 Dec 1790 | Mr McCulloch Minister | 1 | 1 | £0.10.0 | |||
| 6 | 2 | 4 | £.3.10.0 | ||||
| Rogart Parish | |||||||
| 30 Nov 1790 | L. Col. [Lieutenant Colonel] John Sutherland at Kinnauld | 1 | 1 | £0.10.0 | |||
| Capt. [Captain] Alexander Sutherland at Brognidie | 1 | 1 | £0.10.0 | ||||
| 2 | 2 | £1.0.0 | |||||
| Reay Parish | |||||||
| 13 Dec 1790 | Capt. [Captain] Gordon Mckay of Bighouse | 2 | 2 | £1.5.0 |
Transcribe other information
[Page] 144 A Survey of the Shire of Sutherland from 5 April 1789 to 5 April 1790
By Andrew Liddell Surveyor
Transcriber's notes
Transcribed as written
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).