, 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=81){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 | County of Nairn | |||||||
| 22 Jul 1791 | Miss Brodie Leathen | 4 | 1 | 3 | £3.2.6 | £0.6.3 | ||
| Miss Sophia Brodie | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| Capt [Captain] Fraser | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Capt [Captain] Grant Achindean | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mr Mitchel Min [Minister] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mr Alexander McIntosh Cantra | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mrs Dunbar Delness | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 11 | 7 | 1 | £6.17.6 | £0.13.9 | ||||
| Add Capt [Captain] Grant Polnach | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 12 | 8 | 1 | 3 | £7.7.6 | £0.14.9 |
Transcribe other information
5 NAIRNSHIRE [Page] 81
Survey of CARRIAGE AND SADDLE HORSE TAX. Arising in the
County of Nairn from the 5th April 1791 to the 5th April 1792 By Patrick M donald
Prooff 8 horses @ £0.10.0 each is £4.0.0
1 horse @ £0.15.0 is £0.15.0
3 horses @ £0.17.6 is £2.12.6
[Total] £7.7.6
Ten Per Cent on £7.7.6 is £0.14.9
Total £8.2.3
Duty on horses £7.7.6
Ten per Cent £0.14.9
[Total] £8.2.3
I Patrick McDonald Surveyor do hereby Certify that Upon careful examination of the
foregoing rates and duties I find they Amount in whole to Eight pound two Shil [Shillings]
and three pence And that Upon the 12th Nov [November] have Sent Duncan Campbell Collector
of Said duties an exact duplicate of the Above Acctt [Account] examind And Compaird which
Containd My Oath that the Several Inhabitants were duly Served with
Requisitions and the Assessment Made Up from the lists and answers
in My Possession
Sworn before me at Invess [Inverness] Patrick McDonald Surveyor
8th Nov [November] 1791 Total at Amount of the forgoing Survy [Survey] £8.2.3
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).