Volume contents
- 1 - 1791-2 counties , Aberdeenshire
- 17 - 1791-2 counties , Argyll
- 25 - 1791-2 counties , Ayrshire
- 49 - 1791-2 counties , Banffshire
- 53 - 1791-2 counties , Berwickshire
- 67 - 1791-2 counties , Buteshire
- 69 - 1791-2 counties , Caithness
- 71 - 1791-2 counties , Clackmannanshire
- 77 - 1791-2 counties , Dumbartonshire
- 85 - 1791-2 counties , Haddington
- 97 - 1791-2 counties , Fife
- 119 - 1791-2 counties , Angus
- 129 - 1791-2 counties , Inverness-shire
- 133 - 1791-2 counties , Kincardineshire
- 137 - 1791-2 counties , Kinross-shire
| Date | Masters/mistresses names and designations | Actual # | 1 horse (10s) | 2 horses | 3-5 horses | 6 or more horses | Duty | 10% per 31 George III |
|---|---|---|---|---|---|---|---|---|
| L Sh D | L Sh D | |||||||
| 7 Jul 1791 | David Davidson of Cantres Esqr | 2 | 2 | £1.5.0 | £0.2.6 | |||
| Arthur Forbess of Culloden Esqr | 8 | 8 | £7.10.0 | £0.15.0 | ||||
| Alexander Forbess of Torbreek Esqr | 3 | 3 | £2.5.0 | £0.4.6 | ||||
| Alexander Baillie of Dochfour Esqr | 3 | 3 | £2.5.0 | £0.4.6 | ||||
| Capt [Captain] John Baillie of Dunain | 3 | 3 | £2.5.0 | £0.4.6 | ||||
| James Fraser of Gortuleg | 2 | 2 | £1.5.0 | £0.2.6 | ||||
| Mrs McDonell of Glengerry | 3 | 3 | £2.5.0 | £0.4.6 | ||||
| Evan Camron of Glenevas | 2 | 2 | £1.5.0 | £0.2.6 | ||||
| Capt [Captain] Cochran Fort William | 2 | 2 | £1.5.0 | £0.2.6 | ||||
| John Fraser of Achnagairn | 2 | 2 | £1.5.0 | £0.2.6 | ||||
| Edwart Fraser of Relick | 2 | 2 | £1.5.0 | £0.2.6 | ||||
| Capt [Captain] James Fraser of Culduthell | 2 | 2 | £1.5.0 | £0.2.6 | ||||
| Capt [Captain] Simon Fraser of Fanellan | 2 | 2 | £1.5.0 | £0.2.6 | ||||
| Major James Fraser of Belladrum | 2 | 2 | £1.5.0 | £0.2.6 | ||||
| Col [Colonel] Simon Fraser of Bruiach | 2 | 2 | £1.5.0 | £0.2.6 | ||||
| The Honle [Honourable] Archibald Fraser of Lovat | 6 | 6 | £5.10.0 | £0.11.0 | ||||
| Alexander Chisholm of Chisholm | 2 | 2 | £1.5.0 | £0.2.6 | ||||
| Alexander Fraser of Struie | 2 | 2 | £1.5.0 | £0.2.6 | ||||
| James Grant Esqr of Corrymony | 2 | 2 | £1.5.0 | £0.2.6 | ||||
| Mrs Grant of Sheogly | 2 | 2 | £1.5.0 | £0.2.6 | ||||
| Capt [Captain] Gregor Grant of Lakefield | 2 | 2 | £1.5.0 | £0.2.6 | ||||
| Capt [Captain] Willson of Lochletter | 2 | 2 | £1.5.0 | £0.2.6 | ||||
| Capt [Captain] John Grant of Glenmorison | 2 | 2 | £1.5.0 | £0.2.6 | ||||
| Æneas McIntosh Esquire | 3 | 3 | £2.5.0 | £0.4.6 | ||||
| Sir James Grant of Grant Barrt [Baronet] | 6 | 6 | £5.10.0 | £0.11.0 | ||||
| Lewis A Grant Younger of Grant | 2 | 2 | £1.5.0 | £0.2.6 | ||||
| Mr Grant of Rothiemurcus | 2 | 2 | £1.5.0 | £0.2.6 | ||||
| Ralph Dodsworth of Glenmore | 2 | 2 | £1.5.0 | £0.2.6 | ||||
| Capt [Captain] John Mcpherson of Invereashie | 2 | 2 | £1.5.0 | £0.2.6 | ||||
| Capt [Captain] John Mcpherson of Banchar | 2 | 2 | £1.5.0 | £0.2.6 | ||||
| John Rose of Holm | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Sir Robert Sinclair Barrtt [Baronet] Fort George | 4 | 4 | £3.2.6 | £0.6.3 | ||||
| Doctor James Roy Fort George | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mr Robert Bennet Fort George | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mr James Mcpherson Arderseer | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mr James Alves Connage | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mr Simon Fraser Hillhead | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Arthur Robertson of Inches | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| George Baillie of Leys | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Provost William McIntosh Belloan | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Angus McIntosh of Holm | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Provost Phineas McIntosh of Drummin | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Capt [Captain] Thomas Fraser of Ness Castle | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Doctor James McLeod of Bellmore | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mr Sherriff Kinmillies | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Duncan Grant of Bught | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Simon Fraser of Daltulich | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mr Simson of Drakies | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Simon Fraser of Tarrolen | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Farquhar McGillvray of Dulcrombie | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Capt [Captain] McGillvray Younger of Dulcrombie | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 103 | 20 | 44 | 19 | 20 | £70.7.6 | £7.0.9 |
Transcribe other information
[Page] 129
14 INVERNESSSHIRE
Abstract of the CARRIAGE AND SADDLE HORSE TAX within the Shire
of Invss. [Inverness] from the 5th April 1791 to the 5th Apl. [April] 1792 by John Rose Surveyor
Scottish Exchequer (Tax Records), Horse tax - Volume 20 - Counties (A-K) (see 'More info' for county details), E326/9/20
This volume contains information on who paid horse tax in the counties of Aberdeenshire, Argyll, Ayrshire, Banffshire, Berwickshire, Bute, Caithness, Clackmannanshire, Cromartyshire, Dunbartonshire, Dumfriesshire, Haddingtonshire (East Lothian), Fife, Forfarshire (Angus), Inverness-shire, Kincardineshire, and Kinross-shire, between the 5th of April 1791 until the 5th of April 1792.
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).