, Horse tax - Volume 26 - Counties (A-I) (see 'More info' for county details), E326/9/26&destination=/virtual-volumes/volume-images/volume_data-E326-9-26/REX01666?image_number=68){kind=link}
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 |
|---|---|---|---|---|---|---|---|---|
| Wick Parish | £ Sh d [Pounds, Shillings, Pence] | £ Sh d [Pounds, Shillings, Pence] | ||||||
| 17 Jul 1794 | James Sinclair Esq [Holborohead] | 1 | 1 | £0.10.0 | £0.1.0 | |||
| Sir Benjamin Dunbar Hempriggs | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| James Sinclair Esq Harpsdale | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Capt [Captain] Sutherland Wester | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Alexander Sinclair Esq Thrumster | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mr Sutherland Minister | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 7 | 6 | 1 | £3.15.0 | £0.7.6 | ||||
| Parishes Collected | ||||||||
| Bower Parish | 2 | 2 | £1.00 | £0.2.0 | ||||
| Canisbay Parish | 5 | 3 | 2 | £3.0.0 | £0.6.0 | |||
| Halkirk Parish | 4 | 3 | 1 | £2.5.0 | £0.4.6 | |||
| Latheron Parish | 3 | 3 | £1.10.0 | £0.3.0 | ||||
| Olrick Parish | 4 | 2 | 2 | £2.15.0 | £0.5.6 | |||
| Reay Parish | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Thurso Parish | 7 | 7 | £3.10.0 | £0.7.0 | ||||
| Thurso Burgh | 6 | 6 | £3.0.0 | £0.6.0 | ||||
| Wick Burgh | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Wick Parish | 7 | 6 | 1 | £3.15.0 | £0.7.6 | |||
| No. Horses | 40 | 34 | 4 | 2 | £21.15.0 | £2.3.6 | ||
| 10 Pr [Per] Cent | £2.3.6 | |||||||
| Total | £23.18.6 |
Transcribe other information
[page] 68
Survey Continued
Proof
34 Horses at 10/ [£0.10.0] Each is £17.0.0
4 Horses at 15/- [£0.15.0] is £3.0.0
2 Horses at 17/6 [£0.17.6] is £1.15.0
[Total] £21.15.0
1p Pr [Per] Cent -- £2.3.6
£23.18.6 Total
Horse tax
Caithness Shire 1795
E326 / 9 /26
No. 7
I David Brodie Surveyor do hereby, certify, That upon careful examinat-
-ion of the foregoing Rates & Duties, I find they amount in Whole [to]
Twenty three pounds Eighteen shillings & Sixpence and that upon
5th November last I delivered to Mr John Davidson Collector of said
duties an exact Duplicate of the above account duly examined
and compared with the foregoing which contained my Oath that
Requisitions were left with the Several Masters & Mistresses or at
their Dwelling houses of the Dates annexed to their Respective nam [names]
that they were to be charged with the Sums hereby certified to be
due from them
[signed] David Brodie Surveyor
Transcriber's notes
Words lost in fold of page.
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).