, Horse tax - Volume 21 - Counties (L-W) (see 'More info' for county details), E326/9/21&destination=/virtual-volumes/volume-images/volume_data-E326-9-21/REX01666?image_number=109){kind=link}
Volume contents
- 1 - 1791-2 counties , Lanarkshire
- 37 - 1791-2 counties , Midlothian
- 77 - 1791-2 counties , Moray
- 81 - 1791-2 counties , Nairnshire
- 83 - 1791-2 counties , Peeblesshire
- 89 - 1791-2 counties , Perthshire
- 97 - 1791-2 counties , Renfrewshire
- 109 - 1791-2 counties , Ross-shire
- 113 - 1791-2 counties , Roxburghshire
- 125 - 1791-2 counties , Selkirkshire
- 129 - 1791-2 counties , Shetland
- 131 - 1791-2 counties , Stirlingshire
- 143 - 1791-2 counties , Sutherland
- 145 - 1791-2 counties , West Lothian
- 153 - 1791-2 counties , Wigtownshire
| 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 | Tarbat Parish | £ | £ | |||||
| 5 Jun 1791 | Donald McLeod of Geanies | 4 | 1 | 3 | £3.2.6 | £0.6.3 | ||
| 4 | 1 | 3 | £3.2.6 | £0.6.3 | ||||
| Fearn Parish | ||||||||
| 6 Jun 1791 | Charles Munro of Allan | 2 | 1 | 1 | £1.5.0 | £0.2.6 | ||
| Dr. [Doctor] Thomas Farquharson | 3 | 1 | 2 | £2.5.0 | £0.4.6 | |||
| 5 | 2 | 1 | 2 | £3.10.0 | £0.7.0 | |||
| Killmure easter Parish | ||||||||
| Sir John Ross entered at the Tax office | ||||||||
| 13 Jun 1791 | William Robertson Kindeace | 2 | 1 | 1 | £1.5.0 | £0.2.6 | ||
| 2 | 1 | 1 | £1.5.0 | £0.2.6 | ||||
| Ross keen Parish | ||||||||
| 14 Jun 1791 | The Laird of Cadboll | 4 | 1 | 3 | £3.2.6 | £0.6.3 | ||
| Duncan Munro Culcairn | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| 6 | 2 | 1 | 3 | £4.7.6 | £0.8.9 | |||
| Loggie Parish | ||||||||
| Roderick McKenzie Scotsburn | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Capt. [Captain] David Ross | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 2 | 2 | £1.0.0 | £0.2.0 | |||||
| Alness Parish | ||||||||
| 16 Jun 1791 | Sir Hector Munro Novar | 10 | 1 | 9 | £9.10.0 | £0.19.0 | ||
| 10 | 1 | 9 | £9.10.0 | £0.19.0 | ||||
| Killtearn Parish | ||||||||
| Lady Munro of Fowles | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| Collin Mckenzie Montgerald | 2 | 1 | 1 | £2.5.0 | £0.2.6 | |||
| Mrs. Munro at Drumond | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| 6 | 3 | 3 | £3.15.0 | £0.7.6 | ||||
| Dingwall Parish | ||||||||
| 20 __ 1791 | Duncan Davidson Tulloch | 1 | 1 | £0.10.0 | £0.1.0 | |||
| George Mckenzie Pitlundie | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 2 | 2 | £1.0.0 | £0.2.0 | |||||
| Fotterty Parish | ||||||||
| 20 __1791 | Kenneth Mckenzie Dochcairn | 1 | 1 | £0.10.0 | £0.1.0 | |||
| 1 | 1 | £0.10.0 | £0.1.0 | |||||
| Urray Parish | ||||||||
| 23 __ 1791 | The Laird of Seaforth | 4 | 1 | 3 | £3.2.6 | £0.6.3 | ||
| George Gillanders Highfield | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Thomas McKenzie Ord | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Sir Hector McKenzie Garloch | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| 8 | 4 | 1 | 3 | £5.7.6 | £0.10.9 | |||
| Killmure wester Parish | ||||||||
| 27 __ 1791 | Charles Mckenzie Killearnie | 3 | 1 | 2 | £2.5.0 | £0.4.6 | ||
| John Mckenzie Allan grange | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| 5 | 2 | 1 | 2 | £3.10.0 | £0.7.0 | |||
| Killearnan Parish | ||||||||
| 29 __ 1791 | Kenneth Murchieson Tarradale | 3 | 1 | 2 | £2.5.0 | £0.4.6 | ||
| 3 | 1 | 2 | £2.5.0 | £0.4.6 | ||||
| Avoch Parish | ||||||||
| 29 _ 1791 | Sir Roderick McKenzie Scatwall | 3 | 1 | 2 | £2.5.0 | £0.4.6 | ||
| Capt. [Captain] Alexander McKenzie Balmaduthie | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| 5 | 2 | 1 | 2 | £3.10.0 | £0.7.0 | |||
| Eddiston Parish | ||||||||
| 6 Jul 1791 | Dr. [Doctor] Hugh Scobbie | 1 | 1 | £0.10.0 | £0.1.0 | |||
| Roderick McKenzie Flowrburn | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 2 | 2 | £1.0.0 | £0.2.0 | |||||
| Turn over |
Transcribe other information
9 ROSS-SHIRE [Page:] 109
A Survey of the Rates & Duties on Horses, Arisin in the Shire of Ross
from 5th Aprile 1791 to 5th Aprile 1792. By David Ross Assistant Surveyor
Scottish Exchequer (Tax Records), Horse tax - Volume 21 - Counties (L-W) (see 'More info' for county details), E326/9/21
This volume contains information on who paid horse tax in the counties of Lanarkshire, Midlothian (Edinburghshire), Morayshire (Elgin and Forres), Orkney, Peeblesshire, Perthshire, Renfrewshire, Ross-shire, Roxburghshire, Selkirkshire, Shetland (lordship of Zetland), Stirlingshire, Sutherland, West Lothian (Linlithgowshire), and Wigtownshire, 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).