, 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=58){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 | |||||
| Speymouth Parish | 3 | 2 | 1 | £1.10.0 | |
| Urquhart Parish | 3 | 3 | £1.10.0 | ||
| Longbride Parish | 2 | 2 | £1.0.0 | ||
| St. Andrews Parish | 4 | 2 | 2 | £2.0.0 | |
| Elgin Parish | 6 | 2 | 4 | £3.0.0 | |
| Duffus Parish | 4 | 2 | 2 | £2.0.0 | |
| Drainie Parish | 7 | 2 | 5 | £3.10.0 | |
| Birney Parish | 1 | 1 | £0.10.0 | ||
| Quarrywood Parish | 5 | 5 | £2.10.0 | ||
| Alvass Parish | 2 | 2 | £1.0.0 | ||
| Kingloss Parish | 3 | 3 | £1.10.0 | ||
| Forres Parish | 3 | 2 | 1 | £1.10.0 | |
| Dyke Parish | 9 | 4 | 5 | £4.10.0 | |
| Rafford Parish | 6 | 4 | 2 | £3.0.0 | |
| Edinkillie Parish | 2 | 2 | £1.0.0 | ||
| Dollass Parish | 1 | 1 | £0.10.0 | ||
| Knockandow Parish | 3 | 2 | 1 | £1.10.0 | |
| Duthil Parish | 3 | 3 | £1.10.0 | ||
| Abernethy Parish | 5 | 5 | £2.10.0 | ||
| Inveravon Parish | 7 | 4 | 3 | £3.10.0 | |
| 79 | 28 | 51 | £39.10.0 |
Transcribe other information
[page] 58
County of Elgin Carriage and Horse Tax. Continued
Proof
28 Carriage Horses @ £0.10.0 each for a year is £14.0.0
51 Saddle Horses @ £0.10.0 each for a year is. £25.10.0
79. £39.10.0
I Patrick Mcdonald Surveyor aforesaid do hereby Certify that upon
carefull examination of the foregoing several Rates and Duties on Carriage
& Sadle Horses I find they amount in whole to Thirty nine pounds [ten]
shillings Sterlg. [Sterling] And that upon the 20th day of Novemr. [November] Currt. [Current] an exact
duplicate of the above Account duly examined & compared which contained
my Oath was delivered to John Duff Esq Collector of said Duties for Elgin
and that the several Inhabitants were duly served with requisitions [of the]
dates aforesaid and that the assessments are made up from the lists and
answers now in my Possessions.
Patrick Mcdonald Surveyor
Sworn before me at Forres 10th of Novr. [November] 1787
Alexander Grant J.P. [Justice of the Peace]
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).