Volume contents
- 1 - 1793-5 counties , Aberdeenshire
- 17 - 1793-5 counties , Argyll
- 23 - 1793-5 counties , Ayrshire
- 45 - 1793-5 counties , Banffshire
- 49 - 1793-5 counties , Berwickshire
- 65 - 1793-5 counties , Buteshire
- 67 - 1793-5 counties , Caithness
- 69 - 1793-5 counties , Clackmannanshire
- 73 - 1793-5 counties , Cromartyshire
- 75 - 1793-5 counties , Dumbartonshire
- 83 - 1793-5 counties , Dumfriesshire
- 101 - 1793-5 counties , East Lothian
- 111 - 1793-5 counties , Fife
- 143 - 1793-5 counties , Angus
- 159 - 1793-5 counties , Inverness-shire
- 163 - 1793-5 counties , Inverness-shire
| 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 |
|---|---|---|---|---|---|---|---|---|
| 1794 | Bower Parish | £ Sh d [Pounds, Shillings, Pence] | £ Sh d [Pounds, Shillings, Pence] | |||||
| 1 Aug 1794 | Alexander Henderson Esq Lister | 1 | 1 | £0.10.0 | £0.1.0 | |||
| Doctor Taylor of Thura | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 2 | 2 | £1.0.0 | £0.1.0 | |||||
| Canisbay Parish | ||||||||
| 4 Aug 1794 | Lord Caithness Barrigil Castle | 2 | 1 | 1 | £1.5.0 | £0.2.6 | ||
| Capt. [Captain] Campbls at Barrigil Castle | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| Capt. [Captain] Sutherland of Brabster | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 5 | 3 | 2 | £3.0.0 | £0.6.0 | ||||
| Halkirk Parish | ||||||||
| 25 Jul 1794 | Donald Williamson Esqr Spittle | 1 | 1 | £0.10.0 | £0.1.0 | |||
| Benjamin Williamson Esq Banisk [Baniskirk] | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| Robert Sinclair Esq Scots Calder | 1 | 1 | £0.120.0 | £0.1.0 | ||||
| 4 | 3 | 1 | £2.5.0 | £0.4.6 | ||||
| Latheron Parish | ||||||||
| 12 Jul 1794 | John Gordon Esq. Swinzie | 1 | 1 | £0.10.0 | £0.1.0 | |||
| John C Sutherland Esq Forse | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Sober Esq Latheron | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 3 | 3 | £1.10.0 | £0.3.0 | |||||
| Olrick Parish | ||||||||
| 2 Aug 1794 | James Traill Esq. Hobester | 3 | 1 | 2 | £2.5.0 | £0.4.6 | ||
| James Smith Esq. Olrick | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 4 | 2 | 2 | £2.15.0 | £0.5.6 | ||||
| Reay Parish | ||||||||
| William Innes Esq Sandside | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Thurso Parish | ||||||||
| 31 Jul 1794 | Mr McLeod Murkle | 1 | 1 | £0.10.0 | £0.1.0 | |||
| Mr Rose Ormly | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mr Davidson at Buckies | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mr Sheriff at Thurso East | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mr Benjamin Calder Turdal | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Lieut. [Lieutenant] Sinclair at Pennyland | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mr Nicolson Minister | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 7 | 7 | £3.10.0 | £0.7.0 | |||||
| Thurso Burgh | ||||||||
| 31 Jul 1794 | Mr Donald Robison Writer | 1 | 1 | £0.10.0 | £0.1.0 | |||
| Mr Reid Messenger | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| William Brodie Esq Sheriff Subtute [Subsitute] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Dr [Doctor] George Traill | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mr Alexander Paterson Banker | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Gray Campbell Esq. Col. [Collector] Excise | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 6 | 6 | £3.0.0 | £0.6.0 | |||||
| Wick Burgh | ||||||||
| 16 Jul 1794 | Dr. [Doctor] Torrance | 1 | 1 | £0.10.0 | £0.1.0 |
Transcribe other information
[Page] 67
A Survey for the Shire of Caithness of the
CARRIAGE AND SADDLE HORSE TAX.
from 5th. April 1793 to 5th. April 1794 By David Brodie Surveyor
Scottish Exchequer (Tax Records), Horse tax - Volume 26 - Counties (A-I) (see 'More info' for county details), E326/9/26
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), and Inverness-shire, between the 5th of April 1793 until the 5th of April 1795.
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).