, 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=4A){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 |
|---|---|---|---|---|
| Valued Rents (Scots Money). | Allowance to Minister in lieu of Manse (Money Sterling) | |||
| 14 | The Trustees of His Grace the Duke of Fife. | Lands acquired from Lord Seafield, | £164.14.0 | £10.2.7 |
| 15 | James Davidson, Culbeuchly, | Wester Culbeuchly, | £55.0.11 | £3.7.9 |
| 16 | James Bisset, Souter Street, Macduff, | Paddocklaw, (Valued rent already apportioned.) | £2.0.8 | |
| Carry forward, | £219.14.11 | £15.11.0 |
Transcribe other information
[Page] 4A
SCHEME OF ALLOCATION between and among the Trustees
of HIS GRACE THE DUKE OF FIFE, K.G., [Knight of the Garter] K.T., [Knight of the Thistle] and purchasers
from him, or their Successors, of the old Valued Rent of the
lands of Colleonard lying in the Parish and County of Banff,
and of the Allowance payable to the Minister of the Parish
in lieu of a Manse.
January 1913.
The Valued Rent remaining unallocated of the Lands of Colleonard, etc.,
in the Parish and County of Banff, is £256, 11s. [shilling] 10d. [pennies] Scots. The sum still
being paid annually to the Minister of the Parish as the proportion of the
Allowance granted to him in lieu of a Manse, in respect of the whole lands
which belonged to His Grace in the Parish previous to the commencement of
the land sales, is £44, 13s. [shillings] 9d. [pennies] Sterling. These sums are allocated below in the
same proportions as the stipend payable by His Grace previous to the commence-
ment of the land sales was allocated in the State of Teinds propared by
Mr. George J. Wood, W.S., [Writer to the Signet] in 1901, and in the Scheme of Locality which
followed upon it. An allocation of the valued rent 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.
Transcriber's notes
Annotations in red and/or 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).