, 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=77){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 |
|---|---|---|---|---|---|---|---|---|
| County of Elgin | ||||||||
| 20 Jul 1791 | Coll. [Colonel] Grant Hoy | 5 | 1 | 4 | £4.0.0 | £0.8.0 | ||
| James Brodie Esqr. | 4 | 1 | 3 | £3.2.6 | £0.6.3 | |||
| William M. Gruther | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Dunbar, min. [minister] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Robert Urquhart Sanchar | 2 | 1 | 1 | £2.5.0 | £0.2.6 | |||
| Baillie Watson | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mr. Hoyes minr.[minister] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Major Duff Blervie | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| Mr. Stephen, min. [minister] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Robert Cuming, Logie | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| David Milne Minr [Minister] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Robert Grant Esqr., Elchies | 2 | 1 | 2 | £2.5.0 | £0.4.6 | |||
| Mr. Francis Grant, min. [minister] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Honble [Honourable] Arthur Duff | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| Mr. Geddes, Ortown | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mr. Cruickshank, min. [minister] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| P. Rose Watson, Esqr. | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| Sir Alexander Dunbar | 3 | 1 | 2 | £2.5.0 | £0.4.6 | |||
| Mr. John Reid, min. [minister] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Doctor Walker | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Abraham Leslie Esqr. | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Thomas Gordon, Speynie | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mr Anderson min [minister] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Brander Esqr. | 3 | 1 | 2 | £2.5.0 | £0.4.6 | |||
| George Brown Esqr. | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mr. Leslie, min. [minister] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mrs. Innes Dunkenty | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| John Lawson, Old Mill | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Capt. [Captain] Gordon Boghead | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John James, Blackhills | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mr. King | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Honble [Honourable] George Duff | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mr. William Gordon, min. [minister] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Alexander James Garmouth | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| Ralph Dodsworth, Garmouth | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mr. Gillan, min. [minister] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Sir William Gordon | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| Lady Gordon | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| Mr Lewis Gordon min. [minister] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Robert Tannachy Urquhart | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 61 | 40 | 8 | 13 | £13.7.6 | £3.14.9 |
Transcribe other information
[Page] 77
4 Moray
Survey of CARRIAGE AND SADDLE HORSE TAX. arising in the
County of Elgin from the 5th April 1791 to the 5th April 1792 by Patrick M'donald Survy [Surveyor]
Transcriber's notes
Robert Tannachy Urquhart should read Robert Urquhart Tannachy
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).