, 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=75){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 |
|---|---|---|---|---|---|---|---|---|
| 1791 | Cullicudden Parish | £ | £ | |||||
| 10 Jul 1791 | George Gun Munro Points field | 3 | 1 | 2 | £2.5.0 | £0.4.6 | ||
| David Urquhart Brealangwall | 3 | 1 | 2 | £2.5.0 | £0.4.6 | |||
| Alexander Anderson Udall | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 7 | 3 | 4 | £5.0.0 | £0.10.0 | ||||
| Follerty Parish | ||||||||
| Capt. [Captain] John McKenzie Castle Leod | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 1 | 1 | £0.10.0 | £0.1.0 | |||||
| Killmure easter Parish | ||||||||
| 5 Jul 1791 | Capt. [Captain] Kenneth McKenzie of Cromarty | 4 | 1 | 3 | £3.2.6 | £0.6.3 | ||
| Mr. John Montgomerie | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 5 | 2 | 3 | £3.12.6 | £0.7.3 | ||||
| Cromarty Town & Parish | ||||||||
| 15 Jul 1791 | Capt. [Captain] John McKenzie | 3 | 1 | 2 | £2.5.0 | £0.4.6 | ||
| Mr. William Forsyth | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Dr. [Doctor] Wishart | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mr. Walter Ross | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 6 | 4 | 2 | £3.15.0 | £0.7.6 | ||||
| Parishes Collected | ||||||||
| Cullicudden Parish | 7 | 3 | 4 | £5.0.0 | £0.10.0 | |||
| Follerty Parish | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Killmure easter Parish | 5 | 2 | 3 | £3.12.6 | £0.7.3 | |||
| Cromarty Town & Parish | 6 | 4 | 2 | £3.15.0 | £0.7.6 | |||
| 19 | 10 | 9 | £12.17.6 | £1.5.9 | ||||
| [Total:] | £14.3.3 |
Transcribe other information
A Survey of the Rates & Duties on Horses in the Shire of Cromarty from 5 Aprile
1791 to 5th Aprile 1792 by David Ross Assistant Surveyor
Proof
19 Horses
10 @ 10/ each is £5.0.0
9 @ 17/6 [each is] £7.17.6 [Total] £12.17.6
10 p. Ct. [per Cent] on £1.5.9
£14.3.3 Total
I David Ross Surveyor Aforesaid,do hereby certify that upon carefull
examination of the foregoing Rates & Duties I find they Amount in
whole to Fourteen pounds three Shillings & three pence, And that upon
the twenty ninth day of Octr. [October] last I delivered to Mr. Walter Ross
Collector of the said Duties for the Shire aforesaid, An exact Duplicate
of the Above Acct. [Account] duly examind & compared, which contained my
oath that the foregoing Acct. [Account] contained the Number of Horses returnd
to me & were kept by the different masters according to the best of
my knowledge & information
Tain 3d Nov. [3rd November] 1791 David Ross 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).