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 | County of Elgin | ||||||
| Mr Humphry Fochaber | 1 | 1 | £0.10.0 | ||||
| Mr Tod Fochaber | 1 | 1 | £0.10.0 | ||||
| Mr Gordon Minr [Minister] Fochaber | 1 | 1 | £0.10.0 | ||||
| Alexander Innes Esq Garmouth | 2 | 1 | 1 | £1.5.0 | |||
| Mr Gillan Speymouth | 1 | 1 | £0.10.0 | ||||
| Mr Leslie Minr [Minister] Langbride | 1 | 1 | £0.10.0 | ||||
| John Brander Esq Pitgaveny | 3 | 1 | 2 | £2.5.0 | |||
| Mr Robert Rae Shearston | 1 | 1 | £0.10.0 | ||||
| Mrs Innes Dunkenty | 2 | 1 | 1 | £1.5.0 | |||
| John Lawson Old Miln | 1 | 1 | £0.10.0 | ||||
| John Innes Blackhills | 1 | 1 | £0.10.0 | ||||
| Honbl [Honourable] George Duff | 1 | 1 | £0.10.0 | ||||
| Sir Alexander Dunbar | 3 | 1 | 2 | £2.5.0 | |||
| Lady Gordon Lossiemouth | 3 | 1 | 2 | £2.5.0 | |||
| Sir William Gordon Bart [Baronet] | 2 | 1 | 1 | £1.5.0 | |||
| Mr Lewis Gordon Minr [Minister] | 1 | 1 | £0.10.0 | ||||
| Mr Joseph Anderson Minr [Minister] Birnie | 1 | 1 | £0.10.0 | ||||
| Abraham Leslie | 1 | 1 | £0.10.0 | ||||
| Thomas Gordon Speynie | 1 | 1 | £0.10.0 | ||||
| P. Rose Watson Coltfield | 2 | 1 | 1 | £1.5.0 | |||
| John Heyes Minr [Minister] Kingloss | 1 | 1 | £0.10.0 | ||||
| Robert Urquhart Burdsyards | 1 | 1 | £0.10.0 | ||||
| Robert Urquhart Tanachy | 1 | 1 | £0.10.0 | ||||
| Coll [Colonel] Grant Mey | 5 | 1 | 4 | £4.0.0 | |||
| William Grant Grangreen | 1 | 1 | £0.10.0 | ||||
| James Brodie Esq | 3 | 1 | 2 | £2.5.0 | |||
| William MGruther Earls Miln | 1 | 1 | £0.10.0 | ||||
| Major Lewis Duff Blervie | 2 | 1 | 1 | £1.5.0 | |||
| A. P. Cumming Altyre | 3 | 1 | 2 | £2.5.0 | |||
| Mr Stephen Raffourd | 1 | 1 | £0.10.0 | ||||
| Robert Cumming Logie | 1 | 1 | £0.10.0 | ||||
| David Milne Dallas | 1 | 1 | £0.10.0 | ||||
| Robert Grant Elchies | 2 | 1 | 1 | £1.5.0 | |||
| Alexander Grant Tilligriban | 1 | 1 | £0.10.0 | ||||
| Genl. [General] Grant Ballendalluch | 7 | 1 | 6 | £6.10.0 | |||
| Mr William Grant Forrgin | 1 | 1 | £0.10.0 | ||||
| Francis Grant Knockando | 1 | 1 | £0.10.0 | ||||
| Patrick Grant Minr [Minister] Duthel | 1 | 1 | £0.10.0 | ||||
| 64 | 38 | 6 | 14 | 6 | £41.15.0 |
Transcribe other information
4 MORAY [Page] 73
A Survey of CARRIAGE AND SADDLE HORSE TAX. Arising in the County
of Elgin from the 5th April 1790 to the 5th April 1791 By Patrick Mdonald Survyr [Surveyor]
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).