, Land tax rolls - Banff county - Volume 5 - parishes (see 'More info' for parish details), E106/5/5&destination=/virtual-volumes/volume-images/volume_data-E106-5-5/REX01666?image_number=3A){kind=link}
Volume contents
- 1 - Banffshire , Aberchirder
- 3 - Banffshire , Alvah
- 4 - Banffshire , Banff
- 5 - Banffshire , Boharm
- 7 - Banffshire , Bellie
- 6 - Banffshire , Botriphnie
- 10 - Banffshire , Boyndie
- 11 - Banffshire , Deskford
- 12 - Banffshire , Forglen
- 13 - Banffshire , Fordyce
- 15 - Banffshire , Fetterangus
- 16 - Banffshire , St Fergus
- 19 - Banffshire , Gamrie
- 21 - Banffshire , Grange
- 23 - Banffshire , Inverkeithny
- 25 - Banffshire , Inveravon
- 26 - Banffshire , Keith
- 27 - Banffshire , Kirkmichael
- 28 - Banffshire , Mortlach
- 31 - Banffshire , Ordiquhill
- 32 - Banffshire , Rothiemay
- 33 - Banffshire , Rathven
- 35 - Banffshire , Skirduston
- 36 - Banffshire , Straloch
- 37 - Banffshire , abstract
| Number | Proprietors | Lands | Valuation Sub | Valuation |
|---|---|---|---|---|
| The valued Rents of the lands now or formerly belonging to the Duke of Fife in the Parish of Alvah are as follows:- | ||||
| Kemplemyre, Pathhead and Waulkmill | £59.11.0 | |||
| Stonieley | £100.0.0 | |||
| Inverichnie and Funkiestown | £301.6.8 | |||
| Bythstone | £20.0.0 | |||
| Sandlaw | £500.0.0 | |||
| Alvah | £250.0.0 | |||
| £1230.17.9 | ||||
| The above sum is allocated below in the same proportions as the Stipends payable by His Grace previous to the commencement of the lands sales were allocated in the State of Teinds prepared by Mr William Boyd, W.S., [Writer to the Signet] in 1891, and in the Scheme of Locality which 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 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. | ||||
| Scots Money. | ||||
| 8 | The Duke of Fife | Various lands | £1131.3.2 | |
| 9 | George Nish Watt | Upper Wanford | £28.9.0 | |
| 10 | Charles Warrack | Netherwood formerly called Funkiston | £71.5.7 | |
| [total] | £1230.17.9 | |||
| The following have Minutes of Agreement apportioning the Stipend, and the above Valued Rent of £1131.3.2 apportioned to the Duke is allocated below between and among him and them in the same proportions as the Stipend, plus last augmentation | ||||
| 88 | John Mitchell | Upper Inverichnie Farm and Cottage. | £73.6.11 | |
| 91 | Col. [Colonel] F. de. L. Morison | Waulkmill, Stonieley, etc. | £24.19.3 | |
| Forward | £98.6.2 |
Transcribe other information
[Page] 3A
Notes for making.
SCHEME OF ALLOCATION between and among His
Grace 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 Rents of the portions of the Fife
Estates lying in the Parish of Alvah and
County of Banff.
January 1912.
Transcriber's notes
Annotations in green ink have not been transcribed.
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).