, 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=67){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 |
|---|---|---|---|---|---|---|---|---|
| 1793 | Miss Brodie Lethen | 4 | 1 | 3 | £3.2.6 | £0.6.3 | ||
| Capt [Captain] Hugh Fraser | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mrs. White Brackla | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mr Donald Mitchel Minr [Minister] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mr Grant min [minister] Calder | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mr McIntosh [Balspardan] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Capt [Captain] Grant Achindane | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 10 | 7 | 3 | £6.2.6 | £0.12.3 |
Transcribe other information
5 NAIRNSHIRE [Page:] 67
Survey of CARRIAGE AND SADDLE HORSE TAX. arising in the
County of Nairn from the 5th April 1792 to the 5th April 1793 By Patrick Mcdonald Sury [Surveyor]
Prooff 7 horses @ 10/ [£0.10.0] each £3.10.0
3 horses @ 17/6 [£0.17.6] each £2.12.6
[Total] £6.2.6
Ten Per Cent on £6.2.6 £0.12.3
Total Amt. [Amount] £6.14.9
Duty on horses £6.2.6
Ten Per Cent £0.12.3
Total Amt. [Amount] £6.14.9
I Patrick M donald Sury [Surveyor] do hereby certify that Upon careful examination of
the foregoing rates and duties I find they amount in whole to Six pound fourteen
Shillings and Ninpence And that I deliverd to Mr Duncan Campbell
Collector of Said duties an exact duplicate of the Above Acct. [Account] duly examined
and compard which containd my oath that Requisitions were left
with the Several inhabitants or at their dwelling houses
and the assessment made up from the best answers in my
possession
Patrick Mcdonald Survy. [Surveyor]
Sworn before me at Tain 24 Nov. [November] Amount of the foregoing Survy [Survey] £6.14.9
John Rose J:P [Justice of the Peace]
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).