, 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=93){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 | |||||
| Tarbat Parish | 5 | £2.10.0 | |||
| Fearn Parish | 3 | £1.10.0 | |||
| Loggie Parish | 2 | £1.0.0 | |||
| Killmure easter Parish | 1 | £0.10.0 | |||
| Nigg Parish | 2 | £1.0.0 | |||
| Ross kean Parish | 7 | £3.10.0 | |||
| Alness Parish | 14 | £7.0.0 | |||
| Killtearn Parish | 7 | £3.10.0 | |||
| Dingwall Parish | 2 | £1.0.0 | |||
| Fotterty Parish | 2 | £1.0.0 | |||
| Contan Parish | 3 | £1.10.0 | |||
| Urray Parish | 12 | £6.0.0 | |||
| Killmure Wester Parish | 6 | £3.0.0 | |||
| Avoch Parish | 3 | £1.10.0 | |||
| Eddistown Parish | 3 | £1.10.0 | |||
| Kincarden Parish | 2 | £1.0.0 | |||
| Garloch Parish | 2 | £1.0.0 | |||
| Tain Parish | 4 | £2.0.0 | |||
| 80 | £40.0.0 Exd. [Examined] | ||||
| 22 Jan 1788 | William Ross of Strandwick | 3 | £1.10.0 | ||
| 83 | £41.10.0 |
Transcribe other information
[Page] 93
Survey Continued
Proof
80 Horses @ £0.10.0 each is £40.0.0 Total £40.0.0
I Hugh MacFarquhar Surveyor Aforesaid do hereby certify that
upon carefull examination of the foregoing Duties, I find they
Amount in whole to Forty pounds, And that upon the seventeenth
day of Decr. [December] current I delivered at the House of Roderick McKenzie
of Scots burn Collector of said Duties for the Shire Aforesaid An
exact Duplicate of the above Acct. [Account] duly examined & compared with
the foregoing, which contained my Oath, that the Above lists contained
the Numbers of Horses returned to me or that were kept or employed
by the diffrent Masters and Mistress's According to the best of my
knowledge & Information.
Invss. [Inverness] 22 nd Decr. [December] 1787. Hugh MacFarquhar 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).