, 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=144){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 |
|---|---|---|---|---|---|---|---|---|
| Parishes Collected | ||||||||
| Clyne Parish | 2 | 2 | £1.0.0 | £0.2.0 | ||||
| Creech Parish | 3 | 2 | 1 | £1.15.0 | £0.3.0 | |||
| Dornoch Parish | 2 | 2 | £1.0.0 | £0.2.0 | ||||
| Dornoch Burgh | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Golspey Parish | 2 | 2 | £1.0.0 | £0.2.0 | ||||
| Lairg Parish | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Loth Parish | 6 | 4 | 2 | £3.10.0 | £0.7.0 | |||
| Rogart Parish | 2 | 2 | £1.0.0 | £0.2.0 | ||||
| Reay Parish | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| 21 | 17 | 4 | £11.10.0 | £1.3.0 | ||||
| 10 pr [per] Cent | £1.3.0 | |||||||
| Total | £12.13.0 |
Transcribe other information
[Page] 144 Survey Continued
Proof
17 Horses at £0.10.0 Each is £8.10.0
4 Horses at £0.15.0 Each is £3.0.0
[Total] £11.10.0
10 pr [per] Cent £1.3.0
Total £12.13.0 Exd. GS. [Examined General Surveyor]
I David Brodie Surveyor do hereby certify, that upon careful Examination
of the foregoing Rates & Duties I find they amount in whole to Twelve Pounds
Thirteen Shillings and that upon the 5h Octr. [October] last I delivered to Mr Dugald
Gilchrist 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
Sutherland Shire
To 5th April 1792
Exd Gs x [Examined General Surveyor]
E326/ 9 / 21
No 14
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).