, Horse tax - Volume 30 - Counties (L-W) (see 'More info' for county details), E326/9/30&destination=/virtual-volumes/volume-images/volume_data-E326-9-30/REX01666?image_number=109){kind=link}
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 |
|---|---|---|---|---|---|---|---|---|---|
| 18 Jul 1797 | Kilmuire Wester Parish | ||||||||
| Charles Mckenzie of Kilcoy | 3 | 1 | 2 | £2.5.0 | £0.4.6 | £2.5.0 | |||
| Lady Dowager of Kilcoy | 2 | 1 | 1 | £1.5.0 | £0.2.6 | £1.5.0 | |||
| John McKenzie of Allangrange | 2 | 1 | 1 | £1.5.0 | £0.2.6 | £1.5.0 | |||
| Colin McPheson of Benagefield | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| 8 | 4 | 2 | 2 | £5.5.0 | £0.10.6 | £5.5.0 | |||
| 16 Jul 1797 | Kilurnan Parish | ||||||||
| James Grant of Ridcastle | 3 | 1 | 2 | £2.5.0 | £0.4.6 | £2.5.0 | |||
| Avoch Parish | |||||||||
| 19 Jul 1797 | Sir Roderick Mckenzie of Scatwell | 3 | 1 | 2 | £2.5.0 | £0.4.6 | £2.5.0 | ||
| Eddertoun Parish | |||||||||
| Roderick Mckenzie of Flourburn | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| 1 Sep 1797 | Kincardine Parish | ||||||||
| Simon Ross of Gladfield | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Munro Ross of Pitcalny | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| 2 | 2 | £1.0.0 | £0.2.0 | £1.0.0 | |||||
| Parishes Collected | |||||||||
| Tarbat Parish | 4 | 1 | 3 | £3.2.6 | £0.6.3 | £3.2.6 | |||
| Fearn Parish | 4 | 2 | 2 | £2.15.0 | £0.5.6 | £2.15.0 | |||
| Nigg Parish | 3 | 1 | 2 | £2.5.0 | £0.4.6 | £2.5.0 | |||
| Loggie Parish | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Kilmuire Easter Parish | 8 | 2 | 6 | £6.5.0 | £0.12.6 | £6.5.0 | |||
| Rosskeen Parish | 2 | 2 | £1.0.0 | £0.2.0 | £1.0.0 | ||||
| Alness Parish | 10 | 2 | 1 | 7 | £8.15.0 | £0.17.6 | £8.15.0 | ||
| Kiltearn Parish | 5 | 3 | 2 | £3.0.0 | £0.6.0 | £3.0.0 | |||
| Dingwall Parish | 2 | 2 | £2.10.0 | £0.5.0 | £2.10.0 | ||||
| Contine Parish | 4 | 2 | 2 | £2.10.0 | £0.5.0 | £2.10.0 | |||
| Urray Parish | 14 | 5 | 2 | 7 | £11.5.0 | £1.2.6 | £11.5.0 | ||
| Kilmuire Wester Parish | 8 | 4 | 2 | 2 | £5.5.0 | £0.10.6 | £5.5.0 | ||
| Kilurnan Parish | 3 | 1 | 2 | £2.5.0 | £0.4.6 | £2.5.0 | |||
| Avoch Parish | 3 | 1 | 2 | £2.5.0 | £0.4.6 | £2.5.0 | |||
| Eddertoun Parish | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Kincardine Parish | 2 | 2 | £1.0.0 | £0.2.0 | £1.0.0 | ||||
| 74 | 32 | 7 | 21 | 14 | £53.12.6 | £5.7.3 | £53.12.6 | ||
| Carried over |
Transcribe other information
[Page] 109
CARRIAGE AND SADDLE HORSE TAX.
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).