, 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=73){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 |
|---|---|---|---|---|---|---|---|---|
| 1794 | Cullicudden Parish | |||||||
| 28 Jul 1794 | David Urquhart of Braelangwell | 3 | 1 | 2 | £2.5.0 | £0.4.6 | ||
| George Gun Munro, Pointsfield | 3 | 1 | 2 | £2.5.0 | £0.4.6 | |||
| Alexander Anderson Udoll | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 7 | 3 | 4 | £5.0.0 | £0.10.0 | ||||
| Fotterty Parish | ||||||||
| 23 Jul 1794 | Capt. [Captain] John MacKenzie, Castle Leod | 1 | 1 | £0.10.0 | £0.1.0 | |||
| Kilmuir East Parish | ||||||||
| 27 Jul 1794 | Capt [Captain] Kenneth MacKenzie of Cromarty | 4 | 1 | 3 | £3.2.6 | £0.6.3 | ||
| John Montgomery, Milntown | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 5 | 2 | 3 | £3.12.6 | £0.7.3 | ||||
| Cromarty Town and Parish | ||||||||
| 28 Jul 1794 | Mr William Forsyth | 1 | 1 | £0.10.0 | £0.1.0 | |||
| Mr. Walter Ross, Nairn | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Doctor Wishart | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 3 | 3 | £1.10.0 | £0.3.0 | |||||
| Parishes Collected | ||||||||
| Cullicudden Parish | 7 | 3 | 4 | £5.0.0 | £0.10.0 | |||
| Fotterty Parish | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Kilmuir East Parish | 5 | 2 | 3 | £3.12.6 | £0.7.3 | |||
| Cromarty Town and Parish | 3 | 3 | £1.10.0 | £0.3.0 | ||||
| Total | 16 | 9 | 7 | £10.12.6 | £1.1.3 |
Transcribe other information
9
[Page] 73
A Survey of the Rates and Duties on Carriage and Saddle horses, arrisen in the Shire of Cromarty from
the 5th April 1794 to 5th April 1795 by David Ross Assistant Surveyor
Prooff
16 horses
9 horses of which @ 10/. [£0.10.0] each is £4.10.0
7 horses of which @ 17/6d [£17.6.0] each is £6.2.6
£10.12.6
10 per Cent on £10.12.6 .. £1.1.3
£11.13.9 Total £11.13.9
total £10.12.6
10% per 31 George III is £1.1.3
Total £11.13.9
I David Ross Surveyor aforesaid do hereby Certify That upon Carefull
examination of the foregoing Rates and Dutys I Find they amount in whole
to Eleven pounds Thirteen Shillings and Nine pence Sterling and that upon
the Ninth day of September last I Delivered to Mr Walter Ross Collector of
the Cess for the Shire of Cromarty and Collector of the said Dutys an
exact Duplicate of the above acct [account] duly examined and Compared with the
foregoing which Contained my oath that the acct [account] Contained the Number
of horses returned to me or were kept or used by the Different masters or
mistress's according to the best of my knowledge or information
David Ross
16th October 1794
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).