, 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=67){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 |
|---|---|---|---|---|---|---|---|---|
| 1792 | Bower Parish | |||||||
| 16 Jun 1792 | Lieu [Lieutenant] William Horne Stanstill | 1 | 1 | £0.10.0 | £0.1.0 | |||
| Alexander Henderson of Hempster Lister | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 2 | 2 | £1.0.0 | £0.2.0 | |||||
| Canisbay Parish | ||||||||
| 29 Aug 1792 | Rt Honable [Right Honourable] Lord Caithness Mey | 2 | 1 | 1 | £1.5.0 | £0.2.6 | ||
| Capt [Captain] Campbell at Mey | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| Mr Sutherland of Brabster | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mr Morrison M [Minister] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 6 | 4 | 2 | £3.10.0 | £0.7.0 | ||||
| Dunnet Parish | ||||||||
| 24 Aug 1792 | Mr Jolly M [Minister] | 1 | 1 | £0.10.0 | £0.1.0 | |||
| Halkirk Parish | ||||||||
| 8 Aug 1792 | Robert Sinclair of Scots Calder | 1 | 1 | £0.10.0 | £0.1.0 | |||
| 7 Aug 1792 | Donald Williamson Spittle | 1 | 1 | £0.10.0 | £0.1.0 | |||
| Benjamin Williamson of Baniskirk | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| Mr Cammeron M [Minister] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 5 | 4 | 1 | £2.15.0 | £0.5.6 | ||||
| Latheron Parish | ||||||||
| 3 Jul 1792 | John Grant Latheron Wheel | 1 | 1 | £0.10.0 | £0.1.0 | |||
| John Campbell Sutherland Forse | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Gordon of Swinrie | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mr Gun M [Minister] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 4 | 4 | £2.0.0 | £0.4.0 | |||||
| Olrick Parish | ||||||||
| 30 Aug 1792 | James Traill of Hobister | 3 | 1 | 2 | £2.5.0 | £0.4.6 | ||
| James Smith of Olrick | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mr McKenzie M [Minister] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 5 | 3 | 2 | £3.5.0 | £0.6.6 | ||||
| Reay Parish | ||||||||
| 4 Aug 1792 | William Innes of Sandside | 1 | 1 | £0.10.0 | £0.1.0 | |||
| Mr McKay M [Minister] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 2 | 2 | £1.0.0 | £0.2.0 | |||||
| Thurso Parish | ||||||||
| 6 Aug 1792 | Mr John Rose at Ormly | 1 | 1 | £0.10.0 | £0.1.0 | |||
| Mr Alexander McLeod Murkle | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mr John Davidson Collector of Cess | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mr Sheriff at Thurso East | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mr Nicolson M [Minister] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 5 | 5 | £2.10.0 | £0.5.0 | |||||
| Thurso Burgh | ||||||||
| 7 Aug 1792 | Mr Donald Robeson Writer | 1 | 1 | £0.10.0 | £0.1.0 | |||
| Mr Gray Campbell Collector of Excise | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 2 | 2 | £1.0.0 | £0.2.0 |
Transcribe other information
[Page] 67
A Survey for the Shire of Caithness of the
CARRIAGE AND SADDLE HORSE TAX.
from 5 April 1791 to 5 April 1792 with 10 pr [per] Cent thereon By David Brodie Surveyor
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).