, 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=61){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 |
|---|---|---|---|---|---|
| Parish of Auldearn | |||||
| 29 Aug 1787 | Miss Brodie of Lethen | 4 | 2 | 2 | £2.0.0 |
| Captn. [Captain] Hugh Fraser Brightmoney | 1 | 1 | £0.10.0 | ||
| 5 | 2 | 3 | £2.10.0 | ||
| Parish of Calder | |||||
| Captn. [Captain] John Grant Auchindown | 1 | 1 | £0.10.0 | ||
| Alexander Grant Minr. [Minister] | 1 | 1 | £0.10.0 | ||
| 2 | 2 | £1.0.0 | |||
| Ardclach Parish | |||||
| Mr Duncan Campbell Fornightey | 1 | 1 | £0.10.0 | ||
| Mr Donald Mitchel Minr. [Minister] | 1 | 1 | £0.10.0 | ||
| 2 | 2 | £1.0.0 | |||
| Croy Parish | |||||
| Mrs Rose of Kilravock | 2 | 2 | £1.0.0 | ||
| 2 | 2 | £1.0.0 | |||
| Parishes Collected | |||||
| Auldearn Parish | 5 | 2 | 3 | £2.10.0 | |
| Calder Parish | 2 | 2 | £1.0.0 | ||
| Ardclach Parish | 2 | 2 | £1.0.0 | ||
| Croy Parish | 2 | 2 | £1.0.0 | ||
| 11 | 4 | 7 | £5.10.0 |
Transcribe other information
NAIRNSHIRE 4
A Survey of the Carriage and Horse Tax. Arisen in the County
of Nairn from 5th April 1787 to 5th April 1788 by Patrick McDonald
[page] 61
Prooff
4 Carriage Horses @ £0.10.0 each for a year is £2.0.0
7 Saddle Horses @ £0.10.0 each for a year is £3.10.0
£5.10.0
I Patrick McDonald Surveyor aforesaid do hereby certify that upon
careful examination of the foregoing Several rates and duties on Carriage
and Sadle Horses I find they amount in whole to Five pound ten
Shillings Sterling and that upon the Sixteenth day of November 1787
I delivered to Duncan Campbel Collector of the said duties for the
County of Nairn aforesaid an exact duplicate of the above
acct. [account] duely examined and compared which contained my oath that
the foregoing 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 possession. Patrick McDonald Surveyor
Sworn before me at Forres 1st Decr. [December] 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).