, 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=68){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 | Miss Brodie of Lethen | 4 | 1 | 3 | £3.2.6 | £0.6.3 | £3.2.6 | ||
| Capt. [Captain] Hugh Fraser Brightmony | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Mr McIntosh Cantraydown | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Major Grant Achendown | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Lewis Dunbar Esq | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Revd. [Reverend] M Paterson Auldearn | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| 9 | 6 | 3 | £5.12.6 | £0.11.3 | £5.12.6 |
Transcribe other information
[Page] 68
5 NAIRNSHIRE
A Survey of the of the CARRIAGE AND SADDLE HORSE TAX. in the County of
Nairn for one year preceeding 5 April 1797 by Robert Flyter assistant Surveyor
Proof
6 Horses @ 20s. [£1.0.0] each...........................................£6.0.0
3 Horses @ 35s. [£1.15.0] each...........................................£5.5.0
................................................................................£11.5.0
Ten p [per] cent on the old Duty of £5:12:5.......£0.11.3
Total.....................................................................£11.16.3
I Robert Flyler assistant Surveyor aforesaid Do hereby Certify that upon care
full Examination of the foregoing Rates and Duties I Find they amount
in whole to the sum of Eleven pounds Sixteen Shillings and threepence
Sterling, that the preceeding Inhabitnts were duly served with Requisi:
sitons, that they are charged according to their Returns to me or to the
best of my Information, and that I have transmitted to Mr Duncan
Campbell Collector of said Duties an Exact Duplicate of the foregoing
Report
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).