Volume contents
- 1 - 1797-8 counties , Lanarkshire
- 32 - 1797-8 counties , Midlothian
- 64 - 1797-8 counties , Morayshire
- 68 - 1797-8 counties , Nairnshire
- 70 - 1797-8 counties , Peebleshire
- 78 - 1797-8 counties , Perthshire
- 90 - 1797-8 counties , Renfrewshire
- 108 - 1797-8 counties , Ross-shire
- 112 - 1797-8 counties , Roxburghshire
- 130 - 1797-8 counties , Selkirkshire
- 134 - 1797-8 counties , Shetland
- 136 - 1797-8 counties , Stirlingshire
- 156 - 1797-8 counties , Sutherland
- 158 - 1797-8 counties , West Lothian
- 168 - 1797-8 counties , Wigtownshire
| 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 |
|---|---|---|---|---|---|---|---|---|---|
| 21 Jun 1797 | Tarbat Parish | ||||||||
| Donald McLeod of Geanies | 4 | 1 | 3 | £3.2.6 | £0.6.3 | £3.2.6 | |||
| Fearn Parish | |||||||||
| David McCullch of Glastuluck | 3 | 1 | 2 | £2.5.0 | £0.4.6 | £2.5.0 | |||
| Charles Munro of Allan | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| 4 | 2 | 2 | £2.15.0 | £0.5.6 | £2.15.0 | ||||
| 28 Jun 1797 | Nigg Parish | ||||||||
| Capt. [Captain] McKenzie of Bayfield | 3 | 1 | 2 | £2.5.0 | £0.4.6 | £2.5.0 | |||
| Loggie Parish | |||||||||
| Roderick Mckenzie of Scotsburn | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Kilmuir Easter Parish | |||||||||
| 30 Jun 1797 | Sir Charles Ross Balnagown | 4 | 1 | 3 | £3.2.6 | £0.6.3 | £3.2.6 | ||
| Williams Robertson of Kindace | 4 | 1 | 3 | £3.2.6 | £0.6.3 | £3.2.6 | |||
| 8 | 2 | 6 | £6.5.0 | £0.12.6 | £6.5.0 | ||||
| Rosskeen Parish | |||||||||
| 1 Jul 17978 | Capt. [Captain] Mckenzie of Kincraig | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | |||
| George Munro Culrean | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| 2 | 2 | £1.0.0 | £0.2.0 | £1.0.0 | |||||
| Alness Parish | |||||||||
| 4 Jul 1797 | Sir Hector Munro of Novar | 8 | 1 | 7 | £7.10.0 | £0.15.0 | £7.10.0 | ||
| Captain Munro of Teneanoch | 2 | 1 | 1 | £1.5.0 | £0.2.6 | £1.5.0 | |||
| 10 | 2 | 1 | 7 | £8.15.0 | £0.17.6 | £8.15.0 | |||
| Kiltearn Parish | |||||||||
| 6 Jul 1797 | Lady Munro Ardully | 2 | 1 | 1 | £1.5.0 | £0.2.6 | £1.5.0 | ||
| Colin Mckinzie of Mountgerrald | 2 | 1 | 1 | £1.5.0 | £0.2.6 | £1.5.0 | |||
| John Bertram Mountrich | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| 5 | 3 | 2 | £3.0.0 | £0.6.0 | £3.0.0 | ||||
| Dingwall Parish | |||||||||
| 9 Jul 1797 | George Mckinzie of Pitlundy | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | |||
| Kenneth McKinzie in Milnbank | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| 2 | 2 | £1.0.0 | £0.2.0 | £1.0.0 | |||||
| 10 Jul 1797 | Contine Parish | ||||||||
| Sir George Mckinzie of Cowl | 2 | 1 | 1 | £1.5.0 | £0.2.6 | £1.5.0 | |||
| Lady Mckinzie of Cowl | 2 | 1 | 1 | £1.5.0 | £0.2.6 | £1.5.0 | |||
| 4 | 2 | 2 | £2.10.0 | £0.5.0 | £2.10.0 | ||||
| 12 Jul 1797 | Urray Parish | ||||||||
| F.H. Mckinzie of Seaforth | 8 | 1 | 7 | £7.10.0 | £0.15.0 | £7.10.0 | |||
| Sir Hector Mckinzie of Gairloch | 3 | 1 | 2 | £2.5.0 | £0.4.6 | £2.5.0 | |||
| George Gillander Highfield | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Thomas Mckinzie of Ord | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Mrs Mckinzie Tarradale | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| 14 | 5 | 2 | 7 | £11.5.0 | £1.2.6 | £11.5.0 | |||
| Carried over |
Transcribe other information
Survey of CARRIAGE AND SADDLE HORSE TAX. in Ross Shire
till the 5th. April 1797 - By William Murray Surveyor [Page] 108
Scottish Exchequer (Tax Records), Horse tax - Volume 30 - Counties (L-W) (see 'More info' for county details), E326/9/30
This volume contains information on who paid horse tax in the counties of 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 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).