, 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=73){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 | Killmure easter Parish | £ | £ | |||||
| 12 Aug 1792 | Mr. John Montgomerie | 1 | 1 | £0.10.0 | £0.1.0 | |||
| 1 | 1 | £0.10.0 | £0.1.0 | |||||
| Follerty Parish | ||||||||
| 15 Aug 1792 | Capt. [Captain] John McKenzie Castle leod | 1 | 1 | £0.10.0 | £0.1.0 | |||
| 1 | 1 | £0.10.0 | £0.1.0 | |||||
| Cullicudden Parish | ||||||||
| 17 Aug 1792 | George Gun Munro of Points field | 3 | 1 | 2 | £2.5.0 | £0.4.6 | ||
| David Urquhart Brealangwall | 3 | 1 | 2 | £2.5.0 | £0.4.6 | |||
| Alexander Anderson of Udall | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 7 | 3 | 4 | £5.0.0 | £0.10.0 | ||||
| Cromarty Town & Parish | ||||||||
| 18 Aug 1792 | Capt. [Captain] John McKenzie | 3 | 1 | 2 | £2.5.0 | £0.4.6 | ||
| Mr. William Forsyth | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Doctor Wishart | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mr. Walter Ross | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 6 | 4 | 2 | £3.15.0 | £0.7.6 | ||||
| Parishes Collected | ||||||||
| Killmure easter Parish | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Follerty Parish | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Cullicudden Parish | 7 | 3 | 4 | £5.0.0 | £0.10.0 | |||
| Cromarty Town & Parish | 6 | 4 | 2 | £3.15.0 | £0.7.6 | |||
| 15 | 9 | 6 | £9.15.0 | £0.19.6 | ||||
| Tot: [Total:] | £10.14.6 |
Transcribe other information
[Page] 73
A Survey of the Rates & Duties on Horses Arisin in the Shire of Cromarty
from 5th April 1792 to 5th April 1793. By Daniel Ross Assistant Surveyor
9 CROMARTY
Proof
15 Horses
9 of which @ 10/ [£0.10.0] each is £4.10.0
6 of which @ 17/6 [£0.17.6] £5.5.0 £9.15.0
10 pr Ct. [per Cent] on £9.15.0 £0.19.0
£10.14.6
I David Ross Assistant Surveyor Aforesaid,do hereby certify That upon carefull
examination of the foregoing Rates & Duties I find they Amount in whole to
Ten pounds fourteen shillings & sixpence, And that upon the third day of Octr. [October]
currt. [current] I delivered to Mr. Walter Ross Collector of said Duties for the Shire aforesaid
an exact Duplicate of the Above Acct. [Account] duly examind & compard with the fore-
-going, which containd my Oath that it contained the Number of Horses returnd
to me or were kept by the Several Masters, According to the best of my
knowledge or information David Ross assistant
Tain 18th Octr. [October] 1792
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).