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 |
|---|---|---|---|---|---|---|---|---|
| 1791 | Bower Parish | £ Sh d | ||||||
| 17 Jul 1791 | Lieu [Lieutenant] William Horne Stanstill | 1 | 1 | £0.10.0 | £0.1.0 | |||
| Doctor Taylor of Thura | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 18 Jul 1791 | Alexander Henderson of Stempster A Tutor | 1 | 1 | £0.10.0 | £0.1.0 | |||
| 3 | 3 | £1.10.0 | £0.3.0 | |||||
| Canisbay Parish | ||||||||
| 16 Jul 1791 | The Rt Honable [Right Honourable] Lord Caithness of May | 2 | 1 | 1 | £1.5.0 | £0.2.6 | ||
| Capt [Captain] Campbell at May | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| George Sutherland of Brebster | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mr. John Morrison Minister | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 6 | 4 | 2 | £3.10.0 | £0.7.0 | ||||
| Dunnet Parish | ||||||||
| Mr Jolly Minister | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Halkirk Parish | ||||||||
| 30 Jun 1791 | Robert Sinclair of Scots Calder | 1 | 1 | £0.10.0 | £0.1.0 | |||
| Donald Williamson Spittle | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Benjamin Williamson Baniskirk | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| Mr John Cammeron Minister | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 5 | 4 | 1 | £2.15.0 | £0.5.6 | ||||
| Latheron Parish | ||||||||
| 17 Jun 1791 | John Grant Latheron Wheel | 1 | 1 | £0.10.0 | £0.1.0 | |||
| John Campbell Sutherland of Forse | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Gordon Swinrie | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mr Robert Gunn Minister | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 4 | 4 | £2.0.0 | £0.4.0 | |||||
| Olrick Parish | ||||||||
| 18 Jul 1791 | James Traill of Hobister Castlehill | 3 | 1 | 2 | £2.5.0 | £0.4.6 | ||
| Mr McKenzie Minister | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 4 | 2 | 2 | £2.15.0 | £0.5.6 | ||||
| Reay Parish | ||||||||
| 27 Jun 1791 | William Innes of Sandside | 1 | 1 | £0.10.0 | £0.1.0 | |||
| Thurso Parish | ||||||||
| 28 Jun 1791 | Mr John Rose of Ormly | 1 | 1 | £0.10.0 | £0.1.0 | |||
| 29 Jun 1791 | Mr Sheriff at Thurso East | 1 | 1 | £0.10.0 | £0.1.0 | |||
| Mr John Davidson Buckies | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mr Alexander McLeod at Murkle | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mr Nicolson Minister | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 5 | 5 | £2.10.0 | £0.5.0 | |||||
| Thurso Burgh | ||||||||
| 28 Jun 1791 | Mr Donald Robison Writer | 1 | 1 | £0.10.0 | £0.1.0 | |||
| Mr Gray Campbell Collector of Excise | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 2 | 2 | £1.0.0 | £0.2.0 | |||||
| Watten Parish | ||||||||
| 1 Jul 1791 | Mr Duncan Watten | 1 | 1 | £0.10.0 | £0.1.0 | |||
| James Calder Collector | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mr Taylor Minister | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 3 | 3 | £1.10.0 | £0.3.0 | |||||
| Wick Parish | ||||||||
| 1 Jul 1791 | James Sinclair of Holburn head Bilbister | 1 | 1 | £0.10.0 | £0.1.0 | |||
| James Sinclair of Harpsdale | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| 14 Jul 1791 | John Sutherland of Wester | 1 | 1 | £0.10.0 | £0.1.0 | |||
| Benjamin Dunbar of Skeigie | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| Mr William Sutherland Minister | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 7 | 5 | 2 | £4.0.0 | £0.8.0 |
Transcribe other information
[Page] 69
A Survey of the Shire of Caithness of the
CARRIAGE AND SADDLE HORSE TAX.
from 5 April 1790 to 5 April 1791 By David Brodie 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).