, 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=74){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 | County of Elgin Brought Over | 64 | 38 | 6 | 14 | 6 | £41.15.0 |
| Mr William Forsyth Ardgay | 1 | 1 | £0.10.0 | ||||
| Mr George Innes | 1 | 1 | £0.10.0 | ||||
| Honbl [Honourable] Arthur Duff | 3 | 1 | 2 | £2.5.0 | |||
| Mr Duncan Moriston | 1 | 1 | £0.10.0 | ||||
| Mr Reid Duffus | 1 | 1 | £0.10.0 | ||||
| Capt [Captain] Grant Blackhills | 1 | 1 | £0.10.0 | ||||
| 72 | 44 | 6 | 16 | 6 | £46.10.0 |
Transcribe other information
[Page] 74
Prooff 44 Horses @ £0.10.0 each £22.0.0
6 Horses @ £0.15.0 each £4.10.0
16 Horses @ £0.17.6 each £14.0.
6 Horses @ £1.0.0 each £6.0.0
£46.10.0
I Patrick Mdonald Surveyor aforsaid do hereby Certify that Upon Careful examination
of the forgoing Rates and duties on Carriage and Saddle horses I find they Am
ount in Whole to forty Six pounds ten Shillings Sterling And that Upon
fourth Jany [January] I delivered to John Duff Collr [Collector] of Said duties An exact dupli
cate of the above Acctt [Account] duly examind and Compared Which Containd my [Oath]
the Several Inhabitants were Served with Requisitions and the Assessment Made up
from the lists and Answers now in My Possession Patrick Mdonald
Sworn before me John Grant JP [Justice of the Peace]
Total Amount of the forgoing Survey £46.10.0
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).