, 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=156){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 |
|---|---|---|---|---|---|---|---|---|---|
| 21 Jul 1797 | Clyne Parish | ||||||||
| Major [Huiston] Brora | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| 24 Jul 1797 | Capt. [Captain] William Munro Achany | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | |||
| Dornoch Parish | |||||||||
| 21 Jul 1797 | Mr Roger Shilbo | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | |||
| Dornoch Burgh | |||||||||
| 21 Jul 1797 | Mr Ross Surgeon | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | |||
| Golspy Parish | |||||||||
| 19 Jul 1797 | Capt. [Captain] Sutherld. [Sutherland] of Uppat | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | |||
| John Frazer Esq. Rives | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| 2 | 2 | £1.0.0 | £0.2.0 | £1.0.0 | |||||
| Loth Parish | |||||||||
| 17 Jul 1797 | Mr Gilchrist Loth Beg | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | |||
| Farr Parish | |||||||||
| 10 Jul 1797 | Capt. [Captain] Gordon Clerkhill | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | |||
| Lieut. [Lieutenant] George Gordon Shelpick | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Mr Reid Armdale | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Kintail Parish | |||||||||
| Mr McRay Borgy beg | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Capt. [Captain] John McRay Borgy | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Durness Parish | |||||||||
| 26 Jul 1797 | Major Mackay of Eriboll | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | |||
| Capt [Captain] D Forbes of Balnakeel | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| 2 | 2 | £1.0.0 | £0.2.0 | £1.0.0 | |||||
| Parishes Collected | |||||||||
| Clyne Parish | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Creech | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Dornoch | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Dornoch Burgh | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Golspy | 2 | 2 | £1.0.0 | £0.2.0 | £1.0.0 | ||||
| Loth | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Farr | 3 | 3 | £1.10.0 | £0.3.0 | £1.10.0 | ||||
| Kintail | 2 | 2 | £1.0.0 | £0.2.0 | £1.0.0 | ||||
| Durness | 2 | 2 | £1.0.0 | £0.2.0 | £1.0.0 | ||||
| 4 | 4 | £7.0.0 | £0.14.0 | £7.0.0 | |||||
| Proof No. Horses | 10 per cent | £0.14.0 | |||||||
| 14 Horses @ £0.10.0 each is | £7.0.0 | Addl [Additional ] duty | £7.0.0 | ||||||
| 10 per cent thereon | £0.14.0 | £14.14.0 | Total | ||||||
| Addl. [Additional] Duty @ £0.10.0 each | £7.0.0 | ||||||||
| £14.14.0 | Total |
Transcribe other information
14 SUTHERLAND -- [Page] 156
Survey of the CARRIAGE AND SADDLE HORSE TAX. for the Shire of
Sutherland from 5 Apr [April] 1796 to 5th. Apr [April] 1797 By John Reid Surveyor
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).