, Horse tax - Volume 29 - Counties (A-K) (see 'More info' for county details), E326/9/29&destination=/virtual-volumes/volume-images/volume_data-E326-9-29/REX01666?image_number=55){kind=link}
Volume contents
- 1 - 1797-8 counties , Aberdeenshire
- 13 - 1797-8 counties , Argyll
- 19 - 1797-8 counties , Ayrshire
- 31 - 1797-8 counties , Banffshire
- 35 - 1797-8 counties , Berwickshire
- 53 - 1797-8 counties , Buteshire
- 55 - 1797-8 counties , Caithness
- 57 - 1797-8 counties , Clackmannanshire
- 61 - 1797-8 counties , Cromartyshire
- 63 - 1797-8 counties , Dunbartonshire
- 71 - 1797-8 counties , Dumfriesshire
- 99 - 1797-8 counties , East Lothian
- 107 - 1797-8 counties , Fife
- 135 - 1797-8 counties , Angus
- 157 - 1797-8 counties , Inverness-shire
- 161 - 1797-8 counties , Kincardineshire
- 167 - 1797-8 counties , Kinross-shire
- 171 - 1797-8 counties , Kirkcudbrightshire
| Date | Masters/mistresses names and designations | Actual # | 1 horse | 2 horses | 3-5 horses | 6 or more horses | Duty | 10% per 31 George III | 10% per 36 George III |
|---|---|---|---|---|---|---|---|---|---|
| 1797 | Bower Parish | ||||||||
| 18 Sep 1797 | Capt. [Captain] J Sinclair of Barrock | 2 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | |||
| John Horne Esqr. Stanstill | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Captn [Captain] Henderson Tister | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| 3 | 3 | £1.10.0 | £0.3.0 | £1.10.0 | |||||
| Cannisbay Parish | |||||||||
| 22 Sep 1797 | Rt Hon. [Right Honourable] Earl of Caithness | 3 | 1 | 2 | £2.5.0 | £0.4.6 | £2.5.0 | ||
| Capt. [Captain] Sutherland of Brabster | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| 4 | 2 | 2 | £2.15.0 | £0.5.6 | £2.15.0 | ||||
| Halkirk Parish | |||||||||
| 28 Sep 1797 | Capt. [Captain] Benjamin Williamson Banniskirk | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | |||
| Robert Sinclair Esqr. of Scotscalder | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| 2 | 2 | £1.0.0 | £0.2.0 | £1.0.0 | |||||
| Latheron Parish | |||||||||
| 2 Aug 1797 | William Sinclair Esqr. of Freswick | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | |||
| Mr Tobin Latheron | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| J C Sutherland of Ferse | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Capt. [Captain] Gordon of Swinie | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| 4 | 4 | £2.0.0 | £0.4.0 | £2.0.0 | |||||
| Olrig Parish | |||||||||
| 23 Sep 1797 | James Traill Esqr. of Hobbister | 3 | 1 | 2 | £2.5.0 | £0.4.6 | £2.5.0 | ||
| James Smith Esqr. Olrig | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| 4 | 2 | 1 | £2.15.0 | £0.5.6 | £2.15.0 | ||||
| Reay Parish | |||||||||
| 28 Aug 1797 | Major Innes Sandside | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | |||
| Thurso Parish | |||||||||
| 25 Aug 1797 | Major Rose Ormley | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | |||
| Mr McLeod Murkle | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Mr Sherriff Stainland | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Capt. [Captain] Sinclair of Forss | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Mr J Davidson Beechers | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| 5 | 5 | £2.10.0 | £0.5.0 | £2.10.0 | |||||
| Thurso Burgh | |||||||||
| 30 Oct 1797 | Mr William Brodie Sh. [Sheriff] Substitute | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | |||
| Mr Donald Robeson Writer | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Dr [Doctor] John Williamson | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Dr [Doctor] Rose | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Dr [Doctor] Manson | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Mr William Henderson Writer | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Gray Campbell Esq Collr [Collector] | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Mr Alexander Paterson Mercht [Merchant] | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Mr George Manson Vintner | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| 9 | 9 | £4.10.0 | £0.9.0 | £4.10.0 | |||||
| Wattin Parish | |||||||||
| Alexander Sinclair of Achingail | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 |
Transcribe other information
[Page] 55
27 CAITHNESS
Survey CARRIAGE AND SADDLE HORSE TAX. for the Shire
of Caithness from 5 April 1796/7 to 5 Apr. [April] 1797/8 By John Reid Surveyor
Scottish Exchequer (Tax Records), Horse tax - Volume 29 - Counties (A-K) (see 'More info' for county details), E326/9/29
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, and Kirkcudbrightshire, between the 5th of April 1797 until the 5th of April 1798.
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).