, 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=79){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 |
|---|---|---|---|---|---|---|---|
| 15 Dec 1790 | John Gillies in Claishon in Orphir | 1 | £0.10.0 |
Transcribe other information
6 ORKNEY [Page] 79
Survey CARRIAGE AND SADDLE HORSE TAX. within the
Country of Orkney from 5th April 1790 to 5th April 1791 Alexander Fraser Surveyor
Kirkwall 31 Decemr. [December] 1790. The amount of the foregoing account is Ten shillings
and I do make oath that upon the day above mentioned I delivered to
Alexander Fraser Collector of Cess and the said dutys for the Country aforesaid
an exact duplicate hereof Alexander Fraser Surveyor
At Kirkwall 31 Decemr. [December] 1790
Sworn before John Wier J. P. [Justice of the Peace]
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).