, 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=143){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 | Clyne Parish | £ Sh d | £ Sh d | |||||
| 20 Jun 1791 | Mr Hugh Huison Brora | 1 | 1 | £0.10.0 | £0.1.0 | |||
| Mr Walter Ross Minister | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 2 | 2 | £1.0.0 | £0.2.6 | |||||
| Creech Parish | ||||||||
| 21 Jun 1791 | Major McKay Hugh Baillie Rosehal | 2 | 1 | 1 | £1.5.0 | £0.2.6 | ||
| Mr Gordon Rennie Minister | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 3 | 2 | 1 | £1.15.0 | £0.3.6 | ||||
| Dornoch Parish | ||||||||
| 21 Jun 1791 | Mr James Boog Skelbo | 1 | 1 | £0.10.0 | £0.1.0 | |||
| Mr Kenneth McKay Mickle Torbo | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 2 | 2 | £1.0.0 | £0.2.0 | |||||
| Dornoch Burgh | ||||||||
| 22 Jun 1791 | Mr Beatton Minister | 1 | 1 | £0.10.0 | £0.1.0 | |||
| Golspey Parish | ||||||||
| 20 Jun 1791 | Mr Daniel Forbes Surgeon | 1 | 1 | £0.10.0 | £0.1.0 | |||
| Mr Francis Kirktown | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 2 | 2 | £1.0.0 | £0.2.0 | |||||
| Lairg Parish | ||||||||
| 23 Jun 1791 | Cap [Captain] Matheson Shiness | 1 | 1 | £0.10.0 | £0.1.0 | |||
| Loth Parish | ||||||||
| 20 Jun 1791 | Mr Dugald Gilchrist Loth Begg | 2 | 1 | 1 | £1.5.0 | £0.2.6 | ||
| Capt [Captain] John Gordon Carrel | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| Capt [Captain] Gordon Clunes Kilinot | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mr George McCulloch Minister | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 6 | 4 | 2 | £3.10.0 | £0.7.0 | ||||
| Rogart Parish | ||||||||
| 22 Jun 1791 | Lieu Coll [Lieutenant Colonel] John Sutherland Kinnauld | 1 | 1 | £0.10.0 | £0.1.0 | |||
| Cap [Captain] Alexander Sutherland Bregrudie | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 2 | 2 | £1.0.0 | £0.2.0 | |||||
| Reay Parish | ||||||||
| 25 Jun 1791 | George McKay of Bighouse | 2 | 1 | 1 | £1.5.0 | £0.2.6 |
Transcribe other information
14 [Page] 103
A Survey of the Shire of Sutherland 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 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).