, 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=78){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 | Brought Over | 61 | 40 | 8 | 13 | £37.7.6 | £3.14.0 | |
| Mr. Tod Dochaber | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mr. Gordon, min. [minister] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Major Grant, Birchfield | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| William McDonald, Duthel | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mr. P. Grant min. [minister] Duthel | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| William Grant, Tongin | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| General Grant | 7 | 1 | 6 | £6.10.0 | £0.13.0 | |||
| Total | 74 | 47 | 8 | 13 | 6 | £46.17.6 | £4.13.0 |
Transcribe other information
[Page] 78
Survey of CARRIAGE AND SADDLE HORSE TAX. Continued
Proof
47 horses @ £0.10.0 each is £23.10.0
8 horses @ £0.15.0 each is £6.0.0
13 horses @ £0.17.6 each is £11.7.6 duty on horses £47.17.6
6 horses @ £1.0.0 each is £6.0.0 Ten per cent £4.13.9
total is £47.17.6 Total £52.11.3
of @ 10% is £4.13.9
Total Amount £52.11.3
I Patrick McDonald Survy [Surveyor] Aforesaid do hereby Certify that Upon careful examination
of the foregoing Rates & duties I find they Amount in whole to fifty two
pounds Eleven and three pence sterl [sterling] and that upon the 12th Nov [November] I delivered to John
Duff an exact duplicate of the Above Acct. [Account] duly examined and compared which
Containd my Oath that the Several Inhabitants were duly Served with
Requisitions and the Assessment Made Uppon the lists and
Answers in my possession
Patrick McDonald Survy [Surveyor]
Servant before me at Inves. [Innverness]
8th Nov [ November] 1791 Thomas Young Bailie
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).