Volume contents
- 1 - 1787-8 counties , Lanarkshire
- 27 - 1787-8 counties , Midlothian
- 55 - 1787-8 counties , Moray
- 61 - 1787-8 counties , Nairnshire
- 63 - 1787-8 counties , Orkney
- 65 - 1787-8 counties , Peeblesshire
- 71 - 1787-8 counties , Perthshire
- 81 - 1787-8 counties , Renfrewshire
- 91 - 1787-8 counties , Ross-shire
- 95 - 1787-8 counties , Roxburghshire
- 109 - 1787-8 counties , Selkirkshire
- 113 - 1787-8 counties , Stirlingshire
- 121 - 1787-8 counties , Sutherland
- 127 - 1787-8 counties , West Lothian
- 133 - 1787-8 counties , Wigtownshire
| Date | Masters/mistresses names and designations | Actual # | Carriage horses <br>(10s each) | Saddle horses <br>(10s each) | Duty |
|---|---|---|---|---|---|
| Clyne Parish | |||||
| 20 Aug 1787 | Mr Hugh Huison at Brora | 1 | 1 | £0.10.0 | |
| Mr Walter Ross Minister | 1 | 1 | £0.10.0 | ||
| 2 | 2 | £1.0.0 | |||
| Creech Parish | |||||
| 17 Aug 1787 | Mr George Rainie Minister | 1 | 1 | £0.10.0 | |
| Dornoch Parish | |||||
| 15 Aug 1787 | Major McKay Hugh Bailie at Skelbo | 2 | 2 | £1.0.0 | |
| 17 Aug 1787 | Major George Sutherland Rearchar | 1 | 1 | £0.10.0 | |
| 18 Aug 1787 | Mr Beaton Minister | 1 | 1 | £0.10.0 | |
| 4 | 4 | £2.0.0 | |||
| Golspey Parish | |||||
| 14 Aug 1787 | Col. [Colonel] James Sutherland of Uppet | 2 | 1 | 1 | £1.0.0 |
| 15 Aug 1787 | Mr. Daniel Forbes Surgeon | 1 | 1 | £0.10.0 | |
| Mr. John Frazer Mellaig | 1 | 1 | £0.10.0 | ||
| Mr. William Keith Minister | 1 | 1 | £0.10.0 | ||
| 5 | 1 | 4 | £2.10.0 | ||
| Loth Parish | |||||
| 20 Aug 1787 | Mr Dugald Gilchrist Lothbeg | 2 | 2 | £1.0.0 | |
| 14 Aug 1787 | Capt. [Captain] Gordon Clunis Whitehill | 1 | 1 | £0.10.0 | |
| 20 Aug 1787 | Capt. [Captain] John Gordon of Carral | 2 | 2 | £1.0.0 | |
| 21 Aug 1787 | Mr. George McCulloch Minister | 1 | 1 | £0.10.0 | |
| 6 | 6 | £3.0.0 | |||
| Rogart Parish | |||||
| 20 Aug 1787 | Lt. Col. [Lieutenant Colonel] John Sutherland Kinnauld | 2 | 2 | £0.10.0 | |
| Capt. [Captain] Alexander Sutherland Braegrudie | 1 | 1 | £0.10.0 | ||
| 3 | 3 | £1.10.0 | |||
| Farr Parish | |||||
| 11 Aug 1787 | Capr. [Captain] Charles Gordon Clerkhill | 1 | 1 | £0.10.0 | |
| Reay Parish | |||||
| 10 Aug 1787 | George Mackay of Bighouse | 2 | 2 | £1.0.0 |
Transcribe other information
Survey of the Shire of Sutherland
Carriage and Horse Tax.
from 5 April 1786 to 5 April 1787 By Andrew Liddell Surveyor
[Page] 123
Scottish Exchequer (Tax Records), Horse tax - Volume 7 - Counties (L-W) (see 'More info' for county details), E326/9/7
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, Stirlingshire, Sutherland, West Lothian (Linlithgowshire), and Wigtownshire, between the 5th of April 1787 until the 5th of April 1788.
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).