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 |
|---|---|---|---|---|---|
| 1788 | Cullicudden Parish | £ | |||
| George Gun Munro of Pointsfield | 2 | Sadle | £1.0.0 | ||
| Alexander Anderson of Udale | 1 | Carriage | £0.10.0 | ||
| David Urquhart of Brealangwall | 2 | Carriage | £1.0.0 | ||
| 1 | Sadle | £0.10.0 | |||
| Mr. Robert Arthur Minr. [Minister] | 1 | Sadle | £0.10.0 | ||
| 7 | £3.10.0 | ||||
| Fotterty Parish | |||||
| Capt. [Captain] John Mckinzie Castle leod | 1 | Sadle | £0.10.0 | ||
| 1 | £0.10.0 | ||||
| Killmure easter Parish | |||||
| Mr. John Mathewson Minr. [Minister] | 1 | Sadle | £0.10.0 | ||
| 1 | £0.10.0 | ||||
| Cromarty Town & Parish | |||||
| Capt. [Captain] John Mckinzie | 2 | Carriage | £1.0.0 | ||
| 1 | Sadle | £0.10.0 | |||
| Mr. William Forsyth | 1 | Sadle | £0.10.0 | ||
| Dr. [Doctor] Wishart | 1 | Sadle | £0.10.0 | ||
| Capt. [Captain] David Ross | 1 | Sadle | £0.10.0 | ||
| Mr. Walter Ross Factor | 1 | Sadle | £0.10.0 | ||
| 7 | £3.10.0 | ||||
| Parishes Collected | |||||
| Cullicudden Parish | 7 | £3.10.0 | |||
| Fotterty Parish | 1 | £0.10.0 | |||
| Kilmure easter Parish | 1 | £0.10.0 | |||
| Cromarty Town & Parish | 7 | £3.10.0 | |||
| 16 | @ 10/ [£0.10.0] each | £8.0.0 |
Transcribe other information
[Page] 75
CROMARTY 9
A Survey of the Duties on Carriage & Sadle Horses, Arisin in the
Shire of Cromarty from 5th Aprile 1788 to 5th Aprile 1789
By
John Barclay Assistant Survey. [Surveyor]
I John Barclay Assistant Surveyor Aforesaid,do hereby certify That
upon carefull examination of the foregoing Rates & Duties I find they
Amount in whole to Eight pounds Sterling, And that upon the first day
December current, I delivered to Mr. Walter Ross Collector of the said dutys
for the Shire Aforesaid, An exact Duplicate of the Above Acct. [Account] duly
examind & compared with the foregoing, which contained my Oath
that the above list contained the Number of said Horses returned to
me or were kept by the different masters, According to the best of my
knowledge or information. John Barclay ass. [assistant] Surveyor
Tain 5th Decr. [December] 1788
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).