, 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=68){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 | Watten Parish | £ Sh d | £ Sh d | |||||
| 15 Jan 1792 | Mr Duncan at Watten | 1 | 1 | £0.10.0 | £0.1.0 | |||
| 28 Jan 1792 | James Calder of Pennyland | 1 | 1 | £0.10.0 | £0.1.0 | |||
| Mr Taylor M [Minister] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 3 | 3 | £1.10.0 | £0.3.0 | |||||
| Wick Parish | ||||||||
| 28 Jun 1792 | James Sinclair of Holbornhed Bilbster | 1 | 1 | £0.10.0 | £0.1.0 | |||
| James Sinclair of Harpsdale | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| Benjamin Dunbar of Hemprigs | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| John Sutherland of Wester | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 19 Jun 1792 | William Sutherland M [Minister] | 1 | 1 | £0.10.0 | £0.1.0 | |||
| 7 | 5 | 2 | £4.0.0 | £0.8.0 | ||||
| Parishes Collected | ||||||||
| Bower Parish | 2 | 2 | £1.0.0 | £0.2.0 | ||||
| Canisbay Parish | 6 | 4 | 2 | £3.10.0 | £0.7.0 | |||
| Dunnet Parish | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Halkirk Parish | 5 | 4 | 1 | £2.15.0 | £0.5.6 | |||
| Latheron Parish | 4 | 4 | £2.0.0 | £0.4.0 | ||||
| Olrick Parish | 5 | 3 | 2 | £3.5.0 | £0.6.6 | |||
| Reay Parish | 2 | 2 | £1.0.0 | £0.2.0 | ||||
| Thurso Parish | 5 | 5 | £2.10.0 | £0.5.0 | ||||
| Thurso Burgh | 2 | 2 | £1.0.0 | £0.2.0 | ||||
| Watten Parish | 3 | 3 | £1.10.0 | £0.3.0 | ||||
| Wick Parish | 7 | 5 | 2 | £4.0.0 | £0.8.0 | |||
| 42 | 35 | 5 | 2 | £23.0.0 | £0.2.6 | |||
| 10 pr [per] Cent | £0.2.6 | |||||||
| £25.6.0 | Total |
Transcribe other information
[Page] 68
Proof
35 Horses @ £0.10.0 Eeach is £17.10.0
5 Horses @ £0.15.0 Each is £3.15.0
2 Horses @ £0.17.6 Each is £1.15.0
£23.0.0
10 pr. [per] Cent £0.2.6
£25.6.0 Total
I David Brodie Surveyor do hereby certify, That ,upon careful examination
of the foregoing Rates & Duties, I find they amount in Whole to Twenty
five pounds six shillings and that upon the 25 Octr [October] Last I delivered to
Mr John Davidson Collector of the said duties for an exact Duplicate of the
above account duly examined and Compared with the foregoing which
contained My Oath that Requisitions were left with the Several
Masters & Mistresses or at their Dwelling - houses of the Dates annexed
to their Respective Names, that they were to be charged with the sums
hereby certified to be Due from them
David Brodie Surveyor
[In Margin]
Tax on Horses
Caithness Shire To 5th. Apl. [April] 1793
E326/9/23
no. 7
Exd. GS [Examined General 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).