, Horse tax - Volume 4 - Counties (H-W) (see 'More info' for county details), E326/9/4&destination=/virtual-volumes/volume-images/volume_data-E326-9-4/REX01666?image_number=138){kind=link}
Volume contents
- 1 - 1786-7 counties , East Lothian
- 19 - 1786-7 counties , Inverness-shire
- 23 - 1786-7 counties , Kincardinshire
- 31 - 1786-7 counties , Kirkcudbrightshire
- 41 - 1786-7 counties , Lanarkshire
- 65 - 1786-7 counties , Nairnshire
- 70 - 1786-7 counties , Orkney
- 71 - 1786-7 counties , Peeblesshire
- 77 - 1786-7 counties , Perthshire
- 89 - 1786-7 counties , Renfrewshire
- 105 - 1786-7 counties , Ross-shire
- 109 - 1786-7 counties , Roxburghshire
- 121 - 1786-7 counties , Selkirkshire
- 125 - 1786-7 counties , Shetland
- 127 - 1786-7 counties , Stirlingshire
- 137 - 1786-7 counties , Sutherland
- 139 - 1786-7 counties , West Lothian
- 147 - 1786-7 counties , Wigtownshire
| Date | Masters/mistresses names and designations | Actual # | Carriage horses <br>(10s each) | Saddle horses <br>(10s each) | Duty |
|---|---|---|---|---|---|
| Parishes Collected | |||||
| Clyne Parish | 2 | 2 | £1.0.0 | ||
| Creech Parish | 1 | 1 | £0.10.0 | ||
| Dornoch Parish | 3 | 3 | £1.10.0 | ||
| Golspey Parish | 4 | 5 | £2.10.0 | ||
| Kildonnan Parish | 1 | 1 | £0.10.0 | ||
| Loth Parish | 6 | 8 | £4.0.0 | ||
| Rogart Parish | 2 | 3 | £1.10.0 | ||
| Farr Parish | 2 | 2 | £1.0.0 | ||
| Reay Parish | 1 | 2 | £1.0.0 | ||
| 27 | £13.10.0 |
Transcribe other information
[Page] 138
Survey Continued
Proof
27 Horses at 10Sh [£0.10.0] Each is £13.10.0 Total 27
I Andrew Liddell Surveyor Do hereby Certify That the foregoing Duty
does amount in whole to Thirteen Pounds Ten Shillings & That
upon the 11th October 1786 I delivered to Mr Dugald Gilchrist Collector [of]
the Cess for Sutherland Shire an exact Duplicate of the foregoing Account
which contained my Oath That Notices were left with the several Ma [Masters]
& Mistresses or at their Dwelling houses of the respective Dates aforesaid, and
That, according to the best of my Belief or Judgement, the several Returns
therein charged are just & No person in my district liable to be charged [has]
been omitted to be charged
Andrew Liddell Surveyor
Sutherland Shire
Horse Tax
Ending 5th April 1787
No. 18
Scottish Exchequer (Tax Records), Horse tax - Volume 4 - Counties (H-W) (see 'More info' for county details), E326/9/4
This volume contains information on who paid horse tax in the counties of East Lothian (Haddingtonshire), Inverness-shire, Kincardineshire, Kinross-shire, Kirkcudbrightshire, Lanarkshire, 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 1786 until the 5th of April 1787.
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).