, 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=64){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 |
|---|---|---|---|---|---|---|---|---|---|
| 1797 | Colonel Grant of Moy | 3 | 1 | 2 | £2.5.0 | £0.4.6 | £2.5.0 | ||
| James Brodie of Brodie Esqr | 4 | 1 | 3 | £3.2.6 | £0.6.3 | £3.2.6 | |||
| Æneas Smith Esqr. Earlsmill | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Mr Grant Grangegreen | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Revd [Reverend] Mr Dunbar of Dyke | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| George Grant Esqr Burdsyards | 2 | 1 | 1 | £1.5.0 | £0.2.6 | £1.5.0 | |||
| George Cumin Esqr Relugas | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Revd [Reverend] Mr Stephen Rafford | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Revd [Reverend] Mr Hoyes Kinloss | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| William Brodie Esqr Milnton | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Peter Rose Watson Esqr Coltfield | 2 | 1 | 1 | £1.5.0 | £0.2.6 | £1.5.0 | |||
| George Forteath Esqr Newton | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Revd [Reverend] Mr MacBean Alves | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Sir Archibald Dunbar Bart [Baronet] | 3 | 1 | 2 | £2.5.0 | £0.4.6 | £2.5.0 | |||
| Revd [Reverend] Mr Reid Duffus | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Lady Gordon Lossiemouth | 2 | 1 | 1 | £1.5.0 | £0.2.6 | £1.5.0 | |||
| Mr James Patullo Coulertbank | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Revd [Reverend] Mr Gordon Drainie | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Mr William Young Lossiemouth | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Mr Lesslie Findrassie | 2 | 1 | 1 | £1.5.0 | £0.2.6 | £1.5.0 | |||
| James Duncan Esqr Morriston | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| William King Esqr Newmiln | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Capt [Captain] John Gordon Boghead | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Mr John Lawson Oldmills | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| James Coul Esqr Ashgrove | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| James Robertson Esqr | 2 | 1 | 1 | £1.5.0 | £0.2.6 | £1.5.0 | |||
| John Brander Esqr Pitgaveny | 2 | 1 | 1 | £1.5.0 | £0.2.6 | £1.5.0 | |||
| Mr John Proctor Coldcots | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Revd [Reverend] Mr Anderson Birnie | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Mr Thomas Craig Barmuckity | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| George Brown Esqr Linkwood | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Major Stewart Leuchars | 2 | 1 | 1 | £1.5.0 | £0.2.6 | £1.5.0 | |||
| Revd [Reverend] Mr Gordon Urquhart | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Alexander Innes Esqr Garmouth | 2 | 1 | 1 | £1.5.0 | £0.2.6 | £1.5.0 | |||
| Mr John Hutcheon Hatton | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| William Tod Esqr Fochabers | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Revd [Reverend] Mr Gillan Speymouth | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Honble [Honourable] Arthur Duff Ortown [Orton] | 2 | 1 | 1 | £1.5.0 | £0.2.6 | £1.5.0 | |||
| Mr John Geddace Ortown | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Revd [Reverend] Mr Cruickshank Rothes | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Robert Grant Esqr Elchies | 2 | 1 | 1 | £1.5.0 | £0.2.6 | £1.5.0 | |||
| [subtotal] | 58 | 41 | 10 | 7 | £34.2.6 | £3.8.3 | £34.2.6 |
Transcribe other information
[page] 64
4 MORAY
A Survey of the CARRIAGE AND SADDLE HORSE TAX. in the County of
Elgin for the year preceeding 5th April 1797 by Robert Flyter assistant 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).