, Horse tax - Volume 24 - Counties (see 'More info' for county details), E326/9/24&destination=/virtual-volumes/volume-images/volume_data-E326-9-24/REX01666?image_number=129){kind=link}
Volume contents
- 1 - 1792-3 counties , Lanarkshire
- 29 - 1792-3 counties , Midlothian
- 63 - 1792-3 counties , Moray
- 67 - 1792-3 counties , Nairnshire
- 69 - 1792-3 counties , Peeblesshire
- 75 - 1792-3 counties , Perthshire
- 83 - 1792-3 counties , Renfrewshire
- 95 - 1792-3 counties , Ross-shire
- 99 - 1792-3 counties , Roxburghshire
- 111 - 1792-3 counties , Selkirkshire
- 115 - 1792-3 counties , Shetland
- 117 - 1792-3 counties , Stirlingshire
- 129 - 1792-3 counties , Sutherland
- 131 - 1792-3 counties , West Lothian
- 139 - 1792-3 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 |
|---|---|---|---|---|---|---|---|---|
| 1792 | Clyne Parish | £ Sh d | £ Sh d | |||||
| 20 Jul 1792 | Mr Hugh Huison Brora | 1 | 1 | £0.10.0 | £0.1.0 | |||
| Mr Walter Ross Minister | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 2 | 2 | £1.0.0 | £0.2.0 | |||||
| Creech Parish | ||||||||
| 18 Jul 1792 | Major McKay Hugh Baillie Rosehall | 2 | 1 | 1 | £1.5.0 | £0.2.6 | ||
| Mr George Rennie Minister | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 3 | 2 | 1 | £1.15.0 | £0.3.6 | ||||
| Dornoch Parish | ||||||||
| 12 Jul 1792 | Mr James Bog at Skelbo | 1 | 1 | £0.10.0 | £0.1.0 | |||
| Mr Kenneth McKay Mickle Tarbat | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 2 | 2 | £1.0.0 | £0.2.0 | |||||
| Dornoch Burgh | ||||||||
| 12 Jul 1792 | Mr Kellon Minister | 1 | 1 | £0.10.0 | £0.1.0 | |||
| Golspey Parish | ||||||||
| 20 Jul 1792 | George Seickville Sutherland of Uppet | 2 | 1 | 1 | £1.5.0 | £0.2.6 | ||
| Mr Fraisor at kirktown | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mr Donald Forbes Surgeon | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 4 | 3 | 1 | £2.5.0 | £0.4.6 | ||||
| Lairg Parish | ||||||||
| 14 Jul 1792 | Capt [Captain] Matheson Shiness | 1 | 1 | 0.10.0 | £0.1.0 | |||
| Loth Parish | ||||||||
| 29 Jul 1792 | Mr Dugald Gilchrist Loth Beg | 2 | 1 | 1 | £1.5.0 | £0.2.6 | ||
| 5 Jul 1792 | Capt [Captain] John Gordon of Carrol | 2 | 1 | 1 | £1.5.0 | £0.2.6 | ||
| 6 Jul 1792 | Capt [Captain] Gordon Clunes Crakik | 1 | 1 | £0.10.0 | £0.1.0 | |||
| Mr George McCulloch Minister | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 6 | 4 | 2 | £3.10.0 | £0.7.0 | ||||
| Rogart Parish | ||||||||
| 12 Jul 1792 | Lieu Coll [Lieutenant Colonel] John Sutherland Kinnald | 1 | 1 | £0.10.0 | £0.1.0 | |||
| Kintail Parish | ||||||||
| 4 Aug 1792 | Mr Donald Forbes Ribigil | 1 | 1 | £0.10.0 | £0.1.0 | |||
| Reay Parish | ||||||||
| 4 Aug 1792 | George McKay of Bighouse | 2 | 1 | 1 | £1.5.0 | £0.2.6 |
Transcribe other information
[Page] 129
14
A Survey for the Shire of Sutherland of the
CARRIAGE AND SADDLE HORSE TAX.
from 5 April 1792 to 5 April 1793 woth 10 pr [per] Cent thereon By David Brodie Surveyor
Scottish Exchequer (Tax Records), Horse tax - Volume 24 - Counties (see 'More info' for county details), E326/9/24
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, Kirkcudbrightshire, Lanarkshire, Midlothian (Edinburghshire), Morayshire (Elgin and Forres), Nairnshire, Peeblesshire, Perthshire, Renfrewshire, Ross-shire, Roxburghshire, Selkirkshire, Shetland (lordship of Zetland), Stirlingshire, Sutherland, West Lothian (Linlithgowshire), and Wigtownshire, 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).