, Horse tax - Volume 2 - Counties (L-W) (see 'More info' for county details), E326/9/2&destination=/virtual-volumes/volume-images/volume_data-E326-9-2/REX01666?image_number=95){kind=link}
Volume contents
- 1 - 1785 - 6 counties , Lanarkshire
- 24 - 1785 - 6 counties , Lanarkshire
- 27 - 1785 - 6 counties , Midlothian
- 55 - 1785 - 6 counties , Midlothian
- 57 - 1785 - 6 counties , Moray
- 61 - 1785 - 6 counties , Nairnshire
- 63 - 1785 - 6 counties , Orkney
- 65 - 1785 - 6 counties , Peeblesshire
- 71 - 1785 - 6 counties , Perthshire
- 83 - 1785 - 6 counties , Renfrewshire
- 93 - 1785 - 6 counties , Ross-shire
- 97 - 1785 - 6 counties , Roxburghshire
- 113 - 1785 - 6 counties , Selkirkshire
- 117 - 1785 - 6 counties , Shetland
- 121 - 1785 - 6 counties , Stirlingshire
- 133 - 1785 - 6 counties , Sutherland
- 135 - 1785 - 6 counties , West Lothian
- 143 - 1785 - 6 counties , Wigtownshire
| Date | Masters/mistresses names and designations | Actual # | Carriage horses <br>(10s each) | Saddle horses <br>(10s each) | Duty |
|---|---|---|---|---|---|
| 1785 | Lochcarron Parish | £ | |||
| Mr. Ninian Jaffray | 1 | Sadle | £0.5.0 | ||
| Mr. Farquhar Mathewson | 1 | Sadle | £0.5.0 | ||
| 2 | £0.10.0 | ||||
| Aplecross Parish | |||||
| Thomas McKenzie of Apelcross | 1 | Sadle | £0.5.0 | ||
| 1 | £0.5.0 | ||||
| Parishes Collected | |||||
| Tarbat Parish | 5 | £1.5.0 | |||
| Fearn Parish | 5 | £1.5.0 | |||
| Nigg Parish | 2 | £0.10.0 | |||
| Loggie Parish | 4 | £1.0.0 | |||
| Killmure easter Parish | 5 | £1.5.0 | |||
| Ross keen Parish | 5 | £1.5.0 | |||
| Alness Parish | 15 | £3.15.0 | |||
| Killtearn Parish | 9 | £2.5.0 | |||
| Dingwall Parish | 1 | £0.5.0 | |||
| Fotterty Parish | 2 | £0.10.0 | |||
| Contan Parish | 2 | £0.10.0 | |||
| Urray Parish | 13 | £3.5.0 | |||
| Urquhart Parish | 3 | £0.15.0 | |||
| Killearnan Parish | 1 | £0.5.0 | |||
| Killmure wester Parish | 6 | £1.10.0 | |||
| Avoch Parish | 3 | £0.15.0 | |||
| Eddertown Parish | 1 | £0.5.0 | |||
| Kincardin Parish | 3 | £0.15.0 | |||
| Lochcarron Parish | 2 | £0.10.0 | |||
| Aplecross Parish | 1 | £0.5.0 | |||
| 97 | £24.5.0 | ||||
| Prooff | |||||
| 97 Horses @ 5/ [£0.5.0] each is £24.5.0 in Total | £24.5.0 |
Transcribe other information
Survey Continued --[Page] 95
I Hugh MacFarquhar Surveyor Aforesaid do hereby certify, That upon
carefull examination of the foregoing Duties, I find they Amount in
whole to Twenty four pounds five Shillings, and that upon the tenth
day of the current month of February, I delivered to Roderick
McKenzie of Scots burn an exact Duplicate of the above Account
duly examined & compared with the foregoing which containd my
Oath that the Above were the lists returned to me, & containd the
number kept or used by the different Masters or Mistress's according
to the best of my knowledge or information
Tain 12th February 1786 Hugh MacFarquhar Surveyor
Scottish Exchequer (Tax Records), Horse tax - Volume 2 - Counties (L-W) (see 'More info' for county details), E326/9/2
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 10th of October 1785 until the 5th of April 1786.
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).