, Horse tax - Volume 23 - Counties (A-K) (see 'More info' for county details), E326/9/23&destination=/virtual-volumes/volume-images/volume_data-E326-9-23/REX01666?image_number=143){kind=link}
Volume contents
- 1 - 1792-3 counties , Aberdeen
- 17 - 1792-3 counties , Argyll
- 25 - 1792-3 counties , Ayrshire
- 47 - 1792-3 counties , Banffshire
- 51 - 1792-3 counties , Berwickshire
- 65 - 1792-3 counties , Buteshire
- 67 - 1792-3 counties , Caithness
- 69 - 1792-3 counties , Clackmannanshire
- 73 - 1792-3 counties , Cromartyshire
- 75 - 1792-3 counties , Dumbartonshire
- 81 - 1792-3 counties , Dumfriesshire
- 97 - 1792-3 counties , East Lothian
- 109 - 1792-3 counties , Fife
- 131 - 1792-3 counties , Angus
- 143 - 1792-3 counties , Inverness-shire
- 147 - 1792-3 counties , Kincardineshire
- 151 - 1792-3 counties , Kinross-shire
- 155 - 1792-3 counties , Kirkcudbrightshire
| 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 |
|---|---|---|---|---|---|---|---|---|
| Jul 1792 | David Davidson of Cantray | 2 | 1 | 1 | £1.5.0 | £0.2.6 | ||
| John Rose of Holm | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Capt. [Captain] William McGillvray RoseValley | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Arthur Forbess of Culloden Esqr | 8 | 1 | 7 | £7.10.0 | £0.15.0 | |||
| Sir Robert Sinclair F [Fort] George | 4 | 1 | 3 | £3.2.6 | £0.6.3 | |||
| Mr. Robert Bennet Fort George | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Doctor James Roy Fort George | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mr. James McPherson Arderseer | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mr. Simon Fraser Hillhead | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mr. Shaw Cullblair | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mr. McDonald Bellspardon | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mr. Alves Connage | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mr. Duncan Drakies | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Arthur Robertson of Inches | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| George Baillies of Leys | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Provost McIntosh of Belloan | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Simon Fraser of Pinnockfield | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| James Fraser of Culduthel | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| Alexander Fraser of Torbrack | 3 | 1 | 2 | £2.5.0 | £0.4.6 | |||
| Angus McIntosh of Holm | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Provost McIntosh of Nesside | 1 | 1 | £1.10.0 | £0.1.0 | ||||
| Capt. [Captain] Fraser at Nesscastle | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Doctor McLeod of Bellmore | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mr Sherriff Kinmillies | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Capt. [Captain] John Baillie of Dunain | 3 | 1 | 2 | £2.5.0 | £0.4.6 | |||
| Alexander Baillie of Dochfour | 3 | 1 | 2 | £2.5.0 | £0.4.6 | |||
| Simon Fraser of Farroline | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Farquhar McGillvray of Dulcromby | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Fraser of Errogy | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| James Fraser of Gortulege | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| Simon Fraser of Foyers | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mr John McKay Messr [Messenger] F [Fort] Augustus | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Peter McDonald Vintr [Vintner] Fort Augustus | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mr Kennedy Octerra | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Lieut. [Lieutenant] McPherson Culeachy | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mr Alexander McPherson of Feachin | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Alexander Fraser of Dell | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mrs McDonald Glengerry | 4 | 1 | 3 | £3.2.6 | £0.6.3 | |||
| Evan Camron of Glenevas | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| Lieut. [Lieutenant] McDonald Keppoch | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Capt. [Captain] Cochran Fort William | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| Donald Cameron of Clunes | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Capt. [Captain] Angus Cameron at Lundevra | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Cap [Captain] Donald Camron at Callort | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| James McIntosh of Farr | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Æneas McIntosh Esqr Moyhall | 4 | 1 | 3 | £3.2.6 | £0.6.3 | |||
| Donald McQueen of Corrybrough | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| William Fraser of Kingillie | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mrs Capt [Captain] Fraser of Fanellan | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| Total | 77 | 49 | 6 | 15 | 7 | £49.2.6 | £14.18.3 |
Transcribe other information
Page 143
15 INVERNESS-SHIRE
Abstract of Carriage and Saddle Horse Tax
of Invss [Inverness] from the 5th Apr 1792 to the 5th Apr 1793 by John Rose Surveyor within the Shire
Scottish Exchequer (Tax Records), Horse tax - Volume 23 - Counties (A-K) (see 'More info' for county details), E326/9/23
This volume contains information on who paid horse tax in the counties of Aberdeenshire, Argyll, Ayrshire, Banffshire, Berwickshire, Bute, Caithness, Clackmannanshire, Cromartyshire, Dunbartonshire, Dumfriesshire, Haddingtonshire (East Lothian), Fife, Forfarshire (Angus), Inverness-shire, Kincardineshire, Kinross-shire, and Kirkcudbrightshire, between the 5th of April 1792 until the 5th of April 1793.
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).