, 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=96){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 |
|---|---|---|---|---|---|---|---|---|
| Parishes collected | £ | £ | ||||||
| Tarbat Parish | 4 | 1 | 3 | £3.2.6 | £0.6.3 | |||
| Fearn Parish | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| Loggie Parish | 2 | 2 | £1.0.0 | £0.2.0 | ||||
| Killmure easter Parish | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| Ross keen Parish | 7 | 3 | 1 | 3 | £4.17.6 | £0.9.9 | ||
| Alness Parish | 10 | 1 | 9 | £9.10.0 | £0.19.0 | |||
| Killtearn Parish | 6 | 3 | 3 | £3.15.0 | £0.7.6 | |||
| Dingwall Parish | 3 | 3 | £1.10.0 | £0.3.0 | ||||
| Urray Parish | 8 | 4 | 1 | 3 | £5.7.6 | £0.10.9 | ||
| Killmure wester Parish | 5 | 2 | 1 | 2 | £3.10.0 | £0.7.0 | ||
| Killearnan Parish | 3 | 1 | 2 | £2.5.0 | £0.4.6 | |||
| Avoch Parish | 5 | 2 | 1 | 2 | £3.10.0 | £0.7.0 | ||
| Eddertown Parish | 2 | 2 | £1.0.0 | £0.2.0 | ||||
| Kincarden Parish | 3 | 2 | 1 | £1.15.0 | £0.3.6 | |||
| Aplecross Parish | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 63 | 29 | 10 | 15 | 9 | £44.2.6 | £4.8.3 |
Transcribe other information
[Page] 96
Survey Continued
Prooff
63 Horses
29 of which @ 10/ [£0.10.0] each is £14.10.0
10 of which @ 15/ [£0.15.0] £7.10.0
15 of which @ 17/6 [£0.17.6] £13.2.6
9 of which @ 20/ [£1.0.0] £9.0.0
£44.2.6
10 pr Ct [per Cent] on £44.2.6 ..
£4.8.3
£48.10.9 Tot: [Total] £48.10.9
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
Forty eight pounds ten shillings & nine pence, and that upon the Second [day]
of Oct. currt [October current] I delivered to Roderick McKenzie of Scots burn Collector of said duties
for the Shire Aforesaid, an exact Duplicate of the Above Acct [Account] duly examined &
compared with the foregoing which contained my Oath that the Preceding Acct [Account]
contained the number of horses returned to me or were kept by the several masters
or mistress's According to the best of my knowledge or Information
David Ross assistant
Tain Octr [October] 10th 1792
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).