, Horse tax - Volume 32 - Counties (A-P) (see 'More info' for county details), E326/9/32&destination=/virtual-volumes/volume-images/volume_data-E326-9-32/REX01666?image_number=81){kind=link}
Volume contents
- 1 - 1797-8 additional , Aberdeenshire
- 9 - 1797-8 additional , Argyle
- 13 - 1797-8 additional , Ayrshire
- 21 - 1797-8 additional , Banffshire
- 23 - 1797-8 additional , Berwickshire
- 31 - 1797-8 additional , Buteshire
- 33 - 1797-8 additional , Caithness
- 35 - 1797-8 additional , Clackmannanshire
- 39 - 1797-8 additional , Cromartyshire
- 41 - 1797-8 additional , Dunbartonshire
| Date | Masters/mistresses names and designations | Actual # of horses | Additional duty | Duty for 9 months | 20% per 37 George III |
|---|---|---|---|---|---|
| 5 July 1797 | David Davidson Esq Cantra | 2 | £0.7.6 | £0.1.6.0 | |
| 6 July 1797 | AEneas MacIntosh of McIntosh | 2 | £0.7.6 | £0.1.6.0 | |
| 10 July 1797 | Sir James Grant of Grant Barnt [Baronet] | 6 | £1.2.6 | £0.4.6.0 | |
| 9 July 1979 | J P Grant Esq Rothiemms. [Rothiemurchus] | 2 | £0.7.6 | £0.1.6.0 | |
| 13 Sep 1797 | Colonel Macpherson Cluny | 2 | £0.7.6 | £0.1.6.0 | |
| 11 Oct 1797 | Alexander Baillie Esq Dochfour | 2 | £0.7.6 | £0.1.6.0 | |
| 11 Oct 1797 | Alexander Fraser Esq Torbreak | 3 | £0.11.3 | £0.2.3.0 | |
| 13 Oct 1797 | Arthur Forbes Esq Culloden | 7 | £1.6.3 | £0.5.3.0 | |
| 7 Aug 1797 | Captain Cocheran Ft [Fort] William | 2 | £0.7.6 | £0.1.6.0 | |
| 9 Aug 1797 | Evan Cameron Esq Glenevis | 2 | £0.7.6 | £0.1.6.0 | |
| 11 Aug 1797 | Alexander Macdonell Esq Glengarry | 4 | £0.15.0 | £0.3.0.0 | |
| 3 Aug 1797 | Majpr Grant Glenmorison | 2 | £0.7.6 | £0.1.6.0 | |
| 25 Sep 1797 | James Grant Esq Corrimony | 2 | £0.7.6 | £0.1.6.0 | |
| 27 Sep 1797 | William Chisholm Esq of Chishm [Chisholm] | 2 | £0.7.6 | £0.1.6.0 | |
| 29 Sep 1797 | Colonel Fraser of Belladrum | 2 | £0.7.6 | £0.1.6.0 | |
| 28 Sep 1797 | General Fraser of Bruiach | 2 | £0.7.6 | £0.1.6.0 | |
| 30 Sep 1797 | Mrs Fraser Tanellan Lovat | 2 | £0.7.6 | £0.1.6.0 | |
| 12 Sep 1797 | Simon Fraser Esq of Farraline | 2 | £0.7.6 | £0.1.6.0 | |
| 12 Sep 1979 | James Fraser Esq of Gortuleg | 2 | £0.7.6 | £0.1.6.0 | |
| 29 July 1797 | Colin McDond [McDonald] Esq Boisdale | 2 | £0.7.6 | £0.1.6.0 | |
| 52 | £9.15.0 | £1.19.0.0 |
Transcribe other information
[Page] 81
Survey
of the Additional Duty on CARRIAGE and SADDLE HORSE TAX, per 37 Geo. III. Cap. 134 In
the Shire of Inverness from 5th July 1797 to 5th April 1798
By John Rose Surveyor
Alexander MacRae asst [assistant]
Proof viz.
52 Horses @ £0.3.9 Each is £9.15.0
20 P [Per] Cent on £9.15.0 per 37 G3 is £1.19.0
£11.14.0
We John Rose Surveyor and Alexander MacRae Assistant foresaid Do hereby Certify
that upon Careful Examination We find the foregoing Duties amount to Eleven
pounds fourteen Shillings Sterling and We hereby make oath each for himself
that the preceeding Inhabitants were duely served with Requisitions of the dates
foresaid and that they are Charged according to their Several Returns or the best
Information
John Rose Surveyor
Alexander MacRae asst [assistant]
Sworn before Me at Nairn on the
Eighth day of January 1798
John Fraser J.P. [Justice of the Peace]
Scottish Exchequer (Tax Records), Horse tax - Volume 32 - Counties (A-P) (see 'More info' for county details), E326/9/32
This volume contains information on who paid horse tax in the counties of Aberdeenshire, Argyll, Ayrshire, Banffshire, Berwickshire, Bute, Caithness, Clackmannanshire, Cromartyshire, Dunbartonshire, Dumfriesshire, Haddingtonshire (East Lothian), Fife, Forfarshire (Angus), Inverness-shire, Kincardineshire, Kinross-shire, Kirkcudbrightshire, Lanarkshire, Midlothian (Edinburghshire), Morayshire (Elgin and Forres), Nairnshire, Orkney, Peeblesshire, and Perthshire, 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).