Volume contents
- 1 - 1793-5 counties , Kincardineshire
- 9 - 1793-5 counties , Kirkcudbrightshire
- 22 - 1793-5 counties , Lanarkshire
- 61 - 1793-5 counties , Midlothian
- 79 - 1793-5 counties , Moray
- 83 - 1793-5 counties , Nairnshire
- 85 - 1793-5 counties , Peeblesshire
- 91 - 1793-5 counties , Perthshire
- 101 - 1793-5 counties , Renfrewshire
- 113 - 1793-5 counties , Ross-shire
- 115 - 1793-5 counties , Roxburghshire
- 131 - 1793-5 counties , Selkirkshire
- 135 - 1793-5 counties , Shetland
- 137 - 1793-5 counties , Stirlingshire
- 147 - 1793-5 counties , West Lothian
- 155 - 1793-5 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 from the preceding page | ||||||||
| Tarbat Parish | 4 | 1 | 3 | £3.2.6 | £0.6.3 | |||
| Fearn Parish | 4 | 2 | 2 | £2.10.0 | £0.5.0 | |||
| Loggie Parish | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Kilmuir E [Easter] Parish | 4 | 1 | 3 | £3.2.6 | £0.6.3 | |||
| Roskeen Parish | 7 | 4 | 3 | £3.2.6 | £0.6.3 | |||
| Alness Parish | 11 | 2 | 9 | £10.0.0 | £1.0.0 | |||
| Kiltearn Parish | 7 | 4 | 3 | £4.5.0 | £0.8.6 | |||
| Dingwall Parish | 3 | 3 | £1.10.0 | £0.3.0 | ||||
| Urray Parish | 8 | 4 | 1 | 3 | £5.7.6 | £0.10.9 | ||
| Kilmuir W [Wester] Parish | 5 | 2 | 1 | 2 | £3.10.0 | £0.7.0 | ||
| Kilurnan Parish | 3 | 1 | 2 | £2.5.0 | £0.4.6 | |||
| Avoch Parish | 3 | 1 | 2 | £2.5.0 | £0.4.6 | |||
| Eddertown Parish | 2 | 2 | £1.0.0 | £0.2.0 | ||||
| Kincardine Parish | 3 | 2 | 1 | £1.15.0 | £0.3.6 | |||
| Applecross Parish | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 66 | 31 | 8 | 18 | 9 | £46.5.0 | £4.12.6 |
Transcribe other information
[Page] 114
Proof
66 horses
31 of which @ £0.10.0 each is £15.10.0
8 of which @ £0.15.0 £6.0.0
18 of which @ £0.17.6 £15.15.0
9 of which @ £1.0.0 £9.0.0 £46.5.0
10 per Cent on £46.5.0 £4.12.6
£50.17.6 Totall
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 fifty pounds
Seventeen Shillings and Sixpence Sterling and that upon the Eight day of
September last I delivered to Roderick McKenzie Esqr. of Scotsburn Collector of
the said Dutys for the Shire aforesaid an exact Duplicate of the above accot. [account] duly
examined and Compared with the foregoing which Contained my oath That the above
acot. [account] Contained the Number of Horses returned to me, or were kept by the
Several masters or mistresses according to the best of my knowledge or
Information. David Ross
16 October 1794
A Survey of the Rates
and Duties on Carriage and
Saddle Horses, arisen in
the Shire of Ross from
the 5th April 1793 to the
5th April 1794
County of Ross
Exd GS [Examined General Surveyor]
E326/9/27
No 12
Scottish Exchequer (Tax Records), Horse tax - Volume 27 - Counties (K-W) (see 'More info' for county details), E326/9/27
This volume contains information on who paid horse tax in the counties of Kincardineshire, Kinross-shire, Kirkcudbrightshire, Lanarkshire, Midlothian (Edinburghshire), Morayshire (Elgin and Forres), Nairnshire, Orkney, Peeblesshire, Perthshire, Renfrewshire, Ross-shire, Roxburghshire, Selkirkshire, Shetland (lordship of Zetland), Stirlingshire, Sutherland, West Lothian (Linlithgowshire), and Wigtownshire, 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).