, Horse tax - Volume 7 - Counties (L-W) (see 'More info' for county details), E326/9/7&destination=/virtual-volumes/volume-images/volume_data-E326-9-7/REX01666?image_number=124){kind=link}
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 |
|---|---|---|---|---|---|
| Parishes Collected | |||||
| Clyne Parish | 2 | 2 | £1.0.0 | ||
| Creech Parish | 1 | 1 | £0.10.0 | ||
| Dornoch Parish | 4 | 4 | £2.0.0 | ||
| Golspey Parish | 5 | 1 | 4 | £2.10.0 | |
| Loth Parish | 6 | 6 | £3.0.0 | ||
| Rogart Parish | 3 | 3 | £1.10.0 | ||
| Farr Parish | 1 | 1 | £0.10.0 | ||
| Reay Parish | 2 | 2 | £1.0.0 | ||
| 24 | 1 | 23 | £12.0.0 |
Transcribe other information
Survey Continued
[page]124
Proof
1Horse at £0.10.0 is £0.10.0
23 Horses at £0.10.0 Each is £11.10.0
24 Total £12.0.0
I Andrew Liddell Surveyor aforesaid do hereby certify That the foregoing
Rates & Duties do amount in whole to Twelve Pounds. and that
upon the 29 Oct [October] 1787 I delivered to Mr Dugald Gilchrist Collector of
said Duties an exact Duplicate of the above Account which contained
my Oath That Notices were left with the several Masters or Mistresses
or at their dwelling Houses of the dates annexed to their Names, who have
been truly charged according to the best of my Belief or Judgment
Andrew Liddell Surveyor
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).