, 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=110){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 | Kincarden Parish | £ | £ | |||||
| Genll. [General] Charles Ross | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| 9 Jul 1791 | Simon Ross Glad field | 1 | 1 | £0.10.0 | £0.1.0 | |||
| 3 | 2 | 1 | £1.15.0 | £0.3.4 | ||||
| Garloch Parish | ||||||||
| 20 Jul 1791 | Alexander McKenzie Lochend | 1 | 1 | £0.10.0 | £0.1.0 | |||
| 1 | 1 | £0.10.0 | £0.1.0 | |||||
| Parishes Collected | ||||||||
| Tarbat Parish | 4 | 1 | 3 | £3.2.6 | £0.6.3 | |||
| Fearn Parish | 5 | 2 | 1 | 2 | £3.10.0 | £0.7.0 | ||
| Killmure easter Parish | 2 | 1 | 1 | £1.5.0 | £0.2.4 | |||
| Ross keen Parish | 6 | 2 | 1 | 3 | £4.7.6 | £0.8.5 | ||
| Loggie Parish | 2 | 2 | £1.0.0 | £0.2.0 | ||||
| Alness Parish | 10 | 1 | 9 | £9.10.0 | £0.19.0 | |||
| Killtearn Parish | 6 | 3 | 3 | £3.15.0 | £0.7.6 | |||
| Dingwall Parish | 2 | 2 | £1.0.0 | £0.1.0 | ||||
| Fotterty Parish | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Urray Parish | 8 | 4 | 1 | 3 | £5.7.6 | £0.10.9 | ||
| Killmure wester Parish | 5 | 2 | 1 | 2 | £3.10.0 | £0.7.0 | ||
| Killearnan Parish | 3 | 1 | 2 | £2.5.0 | £0.4.6 | |||
| Avoch Parish | 5 | 2 | 1 | 2 | £3.10.0 | £0.7.0 | ||
| Eddistown Parish | 2 | 2 | £1.0.0 | £0.2.0 | ||||
| Kincardin Parish | 3 | 2 | 1 | £1.15.0 | £0.3.6 | |||
| Garloch Parish | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 65 | 29 | 10 | 17 | 9 | £45.17.6 | £4.11.9 |
Transcribe other information
[Page] 110
Survey Continued
Prooff
65 Horses
29 @ £0.10.0 each is £14.10.0
10 @ £0.15.0 each is £7.10.0
17 @ £0.17.6 each is £14.17.6
9 @ £1.0.0 each is £9.0.0
[Total] £45.17.6
10 pr. CT. [per Cent] .. £4.11.9
£50.9.3 Total ...... £50.9.3
I David Ross Surveyor Aforesaid, Do hereby certify, that upon carefull examination
of the foregoing Rates & Duties I find they Amount in whole to Fifty pounds
nine shillings & three pence, And that upon the twenty seventh day of Octr. [October]
last, I delivered to Roderick McKenzie of Scots burn collector of said Duties for
the Shire Aforesaid, An exact duplicate of the Above Acct. [Account] duly examind &
compared with the foregoing which containd my Oath that the Above Acct. [Account]
containd the Number of Horses returnd to me, or were kept or employd by the
diffrent Masters or Mistress's according to the best of my knowledge or
Information
David Ross Asst. [Assistant] Surveyor
Tain 3d. [3rd.] Novr. [November] 1791
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).