, Horse tax - Volume 20 - Counties (A-K) (see 'More info' for county details), E326/9/20&destination=/virtual-volumes/volume-images/volume_data-E326-9-20/REX01666?image_number=70){kind=link}
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 |
|---|---|---|---|---|---|---|---|---|
| Parishes Collected | £ Sh d | |||||||
| Bower Parish | 3 | 3 | £1.10.0 | £0.3.0 | ||||
| Canisbay Parish | 6 | 4 | 2 | £3.10.0 | £0.7.0 | |||
| Dunnet Parish | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Halkirk Parish | 5 | 4 | 1 | £2.15.0 | £0.5.6 | |||
| Latheron Parish | 4 | 4 | £2.0.0 | £0.4.0 | ||||
| Olrick Parish | 4 | 2 | 2 | £2.15.0 | £0.5.6 | |||
| Reay Parish | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Thurso Parish | 5 | 5 | £2.10.0 | £0.5.0 | ||||
| Thurso Burgh | 2 | 2 | £1.0.0 | £0.2.0 | ||||
| Watten Parish | 3 | 3 | £1.10.0 | £0.3.0 | ||||
| Wick Parish | 7 | 5 | 2 | £4.0.0 | £0.8.0 | |||
| 41 | 34 | 5 | 2 | £22.10.0 | £2.5.0 | |||
| 10 per cent | £2.5.0 | |||||||
| Total | £24.15.0 | |||||||
| Proof | ||||||||
| 2 | Horses at £0.17.6 | Each is | £1.15.0 | |||||
| 5 | Horses at £0.15.0 | Each is | £3.15.0 | |||||
| 34 | Horses at £0.10.0 | Each is | £17.0.0 | |||||
| £22.10.0 | ||||||||
| 10 per cent | £2.5.0 | |||||||
| Total | £24.15.0 |
Transcribe other information
[Page] 30
I David Brodie Surveyor do hereby certify, that upon careful Examination
of the foregoing Rates & Duties I find they amount in whole to Twenty four Pounds
fifteen Shillings and that upon the 1st Octr. [October] last I delivered to Mr John Davidson
Collector of the said duties an exact Duplicate of the above Account duly examined
and compared with the foregoing, which contained my Oath, that Requisitions were
left with the several Masters & Mistresses or at their Dwelling houses of the dates annexed
to their respective Names, that they were to be Charged with the sums hereby certified
to be due from them
David Brodie Surveyor
Horse Tax
Caithness Shire
To 5th April 1792
Exd GS [Examined General Surveyor]
E326/9/20
No 7
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).