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Scottish Exchequer (Tax Records), Land tax rolls - Banff county - Volume 5 - parishes (see 'More info' for parish details), E106/5/5

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[page] 28D

SCHEME OF ALLOCATION between and among the
Trustees of The Duke of Fife, K.G., [Knight of the Garter] K.T., [Knight of the Thistle] and pur-
chasers from him or their successors, of the old
Valued Rent of the portions of the Fife Estates
lying in the Parish of Mortlach and
County of Banff.

1912.

The total Valued Rent of the whole lands in the Parish of Mortlach, formerly
belonging to the Duke of Fife, is £1440. That sum is allocated below in the same
proportions as the stipend which was payable by His Grace previous to the commence-
ment of the land sales, was allocated in the State of Teinds and Locality prepared
in 1897 by Messrs Mill & Bruce, S.S.C., and in the Scheme of Locality wich followed
upon it. An Allocation made on the immediate basis of the real rents would no
doubt be more strictly in accordance with principle, but in many cases the amounts
of the real rents at the dates of the sales are not readily ascertainable. And, as
the allocation of the stipend was made on the basis of the real rents, it follows that
the present one also proceeds on that basis though not directly.

Edinglassie [note] (see main Roll where £500 paid for [Edinlassie])

Scottish Exchequer (Tax Records), Land tax rolls - Banff county - Volume 5 - parishes (see 'More info' for parish details), E106/5/5

This volume contains land tax information on the parishes of Banffshire in 1802. The parishes include Aberchirder, Alvah, Banff, Boharm, Botriphnie, Boyndie, Forglen, Fetterangus, St Fergus, Gamrie, Grange, Inverkeithny, Inveravon, Keith, Kirkmichael, Mortlach, Ordiquhill, Rothiemay, Rathven, Skirduston, Straloch.

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).

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