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 | Cromarty Toun | ||||||||
| 22 July 1797 | George Middleton Cromarty | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | |||
| Colonel Mckenzie Cromarty | 2 | 1 | 1 | £1.5.0 | £0.2.6 | £1.5.0 | |||
| Capt. [Captain] John Mckenzie Cromarty | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Doctor Wishart | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| 5 | 4 | 1 | £2.15.0 | £0.5.6 | £2.15.0 | ||||
| 28 Jul 1797 | Parish of Cullicuden | ||||||||
| David Urquhart of Brealangwall | 3 | 1 | 2 | £2.5.0 | £0.4.6 | £2.5.0 | |||
| George Gun Munro Pontsfield | 3 | 1 | 2 | £2.5.0 | £0.4.6 | £2.5.0 | |||
| 6 | 2 | 4 | £4.10.0 | £0.9.0 | £4.10.0 | ||||
| 28 Jul 1797 | Kilmuire Easter Parish | ||||||||
| John Montgomery Milntoun | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | |||||
| Cromarty Parish | |||||||||
| 24 Jul 1797 | Alexander Anderson of Udoll | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | |||
| 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | |||||
| Parishes Collected | |||||||||
| Cromarty Toun | 5 | 4 | 1 | £2.15.0 | £0.5.6 | £2.15.0 | |||
| Culicudden | 6 | 2 | 4 | £4.10.0 | £0.9.0 | £4.10.0 | |||
| Kilmuire Easter | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Cromarty Parish | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| 13 | 8 | 1 | 4 | £8.5.0 | £0.16.6 | £8.5.0 | |||
| £17.6.6 |
Transcribe other information
Survey of the CARRIAGE AND SADDLE HORSE TAX. in the County
of Cromarty for One Year till 5th April 1797
9 [Page] 61
Prooff 8 Horses at 10/ [£0.10.0] .... £4.0.0
1 Horse at 15/ [£0.15.0] ..... £0.15.0
4 Horses at 17/6 [£0.17.6] .. £3.10.0
£8.5.0
10 p [per] Ct [Cent] p [per] 31 Geo. III .. £0.16.0
Additional duty p [per] 36 G.3 [George III] £8.5.0
£17.6.6
Nov. [November] 1791
I William Murray Surveyor Do Certify That upon Carefull Examination
I find the above Rates & Duties on Carriage & Saddle Horses Amount to
Seventeen Pounds 6/6 [£0.6.6] Sterling & I do further Certify that the
above account Contains the Number of Carriage & Saddle Horses that was
returned to Me, or that I could Discover to be Kept in the County of
Cromarty to the best of My Knowledge or Information
William Murray
Mr. Ross Collr [Collector]
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).