, Horse tax - Volume 9 - Counties (A-K) (see 'More info' for county details), E326/9/9&destination=/virtual-volumes/volume-images/volume_data-E326-9-9/REX01666?image_number=70){kind=link}
Volume contents
- 1 - 1788-9 counties , Aberdeenshire
- 17 - 1788-9 counties , Argyll
- 27 - 1788-9 counties , Ayrshire
- 47 - 1788-9 counties , Banffshire
- 51 - 1788-9 counties , Berwickshire
- 67 - 1788-9 counties , Buteshire
- 69 - 1788-9 counties , Caithness
- 71 - 1788-9 counties , Clackmannanshire
- 75 - 1788-9 counties , Cromartyshire
- 77 - 1788-9 counties , Dumbartonshire
- 89 - 1788-9 counties , Dumfriesshire
- 103 - 1788-9 counties , East Lothian
- 145 - 1788-9 counties , Angus
- 157 - 1788-9 counties , Inverness-shire
- 161 - 1788-9 counties , Kincardineshire
- 165 - 1788-9 counties , Kinross-shire
- 169 - 1788-9 counties , Kirkcudbrightshire
| Date | Masters/mistresses names and designations | Actual # | Carriage horses <br>(10s each) | Saddle horses <br>(10s each) | Duty |
|---|---|---|---|---|---|
| 21 Jul 1788 | Watten Parish | ||||
| James Calder Collector | 1 | 1 | £0.10.0 | ||
| Mr Joseph Taylor Minister | 1 | 1 | £0.10.0 | ||
| 2 | 2 | £1.0.0 | |||
| Wick Parish | |||||
| 28 May 1788 | James Sinclair of Harpsdale | 2 | 2 | £1.0.0 | |
| ... Jul 1788 | John Sutherld [Sutherland] of Wester | 1 | 1 | £0.10.0 | |
| Benjamin Dunbar of Hemprigs | 3 | 2 | 1 | £1.10.0 | |
| Mr William Sutherld [Sutherland] Minister | 1 | 1 | £0.10.0 | ||
| 7 | 2 | 5 | £3.10.0 | ||
| Parishes Collected | |||||
| Bower Parish | 3 | 3 | £1.10.0 | ||
| Canisbay Parish | 6 | 1 | 5 | £3.0.0 | |
| Dunnet Parish | 1 | 1 | £0.10.0 | ||
| Halkirk Parish | 6 | 6 | £3.0.0 | ||
| Latheron Parish | 4 | 4 | £2.0.0 | ||
| Olrick Parish | 4 | 2 | 2 | £2.0.0 | |
| Reay Parish | 2 | 2 | £1.0.0 | ||
| Thurso Burgh | 3 | 3 | £1.10.0 | ||
| Thurso Parish | 7 | 2 | 5 | £3.10.0 | |
| Watten Parish | 2 | 2 | £1.0.0 | ||
| Wick Parish | 7 | 2 | 5 | £3.10.0 | |
| 45 | 7 | 38 | £22.10.0 Total |
Transcribe other information
Survey Continued
[Page] 70
Proof
7 Carriage Horses at Sh 10 [£0.10.0] Each is £3.10.0
38 Saddle Horses at Sh10 [£0.10.0] Each is £19.0.0
45 £22.10.0 Total
Written in margin [Caithness
Exd G S [Examined General Surveyor]]
I Andrew Liddell Surveyor do Certify That the foregoing Duties amount
in Whole to Twenty Two Pounds Ten Shillings and That upon 29 Sep [September]
1788 I deliverd to Mr John Davidson Collector of said Duties an
exact Duplicate of the foregoing Account which contained my
Oath That Notices were left with the several Masters & Mistresses
or at their dwelling houses of the dates annexed to their Respective
Names who have been truly Charged according to the
best of my Belief or Judgement. Andrew Liddell Surveyor.
No. 7
Scottish Exchequer (Tax Records), Horse tax - Volume 9 - Counties (A-K) (see 'More info' for county details), E326/9/9
This volume contains information on who paid horse tax in the counties of Aberdeenshire, Argyll, Ayrshire, Banffshire, Berwickshire, Bute, Caithness, Clackmannanshire, Cromartyshire, Dunbartonshire, Dumfriesshire, Haddingtonshire (East Lothian), Fife, Forfarshire (Angus), Inverness-shire, Kincardineshire, Kinross-shire, and Kirkcudbrightshire, between the 5th of April 1788 until the 5th of April 1789.
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).