Estate & Road Tax Papers

Reference                 Accession
P376/                        NHA/P376

Estate and Road Tax papers (George Watson deposit)

The following papers were deposited in the North Highland Archive on 31 August 1999.  The loose papers (376/1-4) were originally gifted to the depositor by Peter Burr, Janetstown; the final volume (376/5) came from the house of John Sinclair, provost. The papers are thought to have come from a desk found in the Station Hotel which may originally have been in Banniskirk House

                        Tax returns and correspondence.
P376/1     Road Tax returns - Latheron, Halkirk, Bower and Watten

These cover the early 1800s and list the lands upon which tax was liable as well as the name of the tenant or occupier and the sums paid.  There is also a smaller number of items relating to wages due to those working on the roads in question, with details of the stretches involved.      

 P376/2     Contract between Henrietta Sinclair Wemyss/William Sinclair Wemyss and             Benjamin Williamson    

          1807 contract between the spouses and their tenant, with consent of Sir John Sinclair of              Ulbster as overall landlord

 P376/3     Family/estate correspondence - Mrs Sinclair Wemyss and Col. Williamson    

There is some overlap with item 376/1 (which was specifically road tax) but this file covers a fuller range of estate matters with many personal letters also.  One item is under separate cover as it is fragile and incomplete (an 1811 letter to Mrs Sinclair Wemyss from George Sinclair).  The items are not totally in order but roughly cover the period 1815-1822.

 P376/4     Bills of Jas and B. Williamson

          Bills due for payments by the Williamson, 1803-1817, mainly relating to pay.

 Harbour Bill                       

 P376/5     Transcription of Thurso Harbour Bill, 1877

     The above item was found in the house of John Sinclair, provost - the writer of the transcription of this case before the examiners is currently unknown.  The case was brought by the Caithness Flagstone Company and involves some technical detail.