, 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=77){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 Nairn | ||||||
| 8 Jul 1790 | Miss Brodie | 4 | 1 | 3 | £3.2.6 | ||
| Miss Sofia | 2 | 1 | 1 | £1.5.0 | |||
| Mr. White | 1 | 1 | £0.10.0 | ||||
| Mr Mitchel Minr. [Minister] | 1 | 1 | £0.10.0 | ||||
| Capt [Captain] Hugh Fraser | 1 | 1 | £0.10.0 | ||||
| Capt [Captain] Grant Achindeun | 1 | 1 | £0.10.0 | ||||
| 10 | 6 | 1 | 3 | £6.7.6 |
Transcribe other information
5 NAIRN [Page] 77
Survey of CARRIAGE AND SADDLE HORSE TAX. Arising in the
County of Nairn from the 5th April 1790 to the 5th April 1793 By Patrick Mcdonald Survy [Surveyor]
Proof 6 Horses @ 10/ [£0.10.0] each .. £3.10.0
1 horse @ 15/ [£0.15.0] ...... £0.15.0
3 horse @ 17/6 [£0.17.6] £2.12.6
[Total] £6.7.6
I Patrick M donald Surveyor aforsaid do hereby Certify that Upon careful
Examination of the foregoing Rates and duties on Carriage and Sadle horses
I find they Amount to Six pound Seven Shillings and Sixpence Sterl. [Sterling] and
that Upon the third Jany [January] I delivered to Duncan Campbell Collr [Collector] of said duties for the
County of Nairn An exact duplicate of the Above Acctt [Account] examind And Compard with
the forgoing which containd My Oath that the Several Inhabitants were duly Served with
Requisitions and the Assessment Made Up from the lists and Answers in My
Possession Patrick McDonald Sury [Surveyor]
Sworn before me John Grant J.P. [Justice of the Peace]
Transcriber's notes
No 'One Horse' column in template
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).