, Horse tax - Volume 12 - Counties (A-K) (see 'More info' for county details), E326/9/12&destination=/virtual-volumes/volume-images/volume_data-E326-9-12/REX01666?image_number=4){kind=link}
Volume contents
- 1 - 1789-90 counties , Aberdeenshire
- 17 - 1789-90 counties , Argyll
- 25 - 1789-90 counties , Ayrshire
- 49 - 1789-90 counties , Banffshire
- 53 - 1789-90 counties , Berwickshire
- 73 - 1789-90 counties , Buteshire
- 75 - 1789-90 counties , Caithness
- 79 - 1789-90 counties , Clackmannanshire
- 83 - 1789-90 counties , Cromartyshire
- 85 - 1789-90 counties , Dumbartonshire
- 93 - 1789-90 counties , Dumfrieshire
- 105 - 1789-90 counties , East Lothian
- 119 - 1789-90 counties , Fife
- 139 - 1789-90 counties , Angus
- 151 - 1789-90 counties , Inverness-shire
- 155 - 1789-90 counties , Kincardineshire
- 159 - 1789-90 counties , Kinross-shire
- 163 - 1789-90 counties , Kirkcudbrightshire
| Date | Masters/mistresses names and designations | Actual # | Carriage horses <br>(10s each) | Saddle horses <br>(10s each) | Duty |
|---|---|---|---|---|---|
| Peterhead Brot [Brought] over | 5 | 5 | £2.10.0 | ||
| Mr Peter Hay Hayfield | 1 | 1 | £0.10.0 | ||
| John Leith Hyrer | 1 | 1 | £0.10.0 | ||
| Mr Andrew Sim Scotsmill | 2 | 2 | £1.0.0 | ||
| Total Peterhead | 9 | 2 | 7 | £4.10.0 | |
| Longside Parish | |||||
| 1 Aug 1789 | Mr Robert Kilgour Kinmundy | 1 | 1 | £0.10.0 | |
| Crimond Parish | |||||
| 3 Aug 1789 | Mr Harvie of Broadland | 6 | 4 | 2 | £3.0.0 |
| Mr Annand of Haddo | 1 | 1 | £0.10.0 | ||
| Captn [Captain] Roberson Loggie | 1 | 1 | £0.10.0 | ||
| Total Crimond | 8 | 4 | 4 | £4.0.0 | |
| Loanmay Parish | |||||
| James Cummine of Kininmont | 2 | 2 | £1.0.0 | ||
| Mr Peter Mill of Crimonmogat | 1 | 1 | £0.10.0 | ||
| Charles Gordon of Buthlay | 5 | 2 | 3 | £2.10.0 | |
| Mr Shand Craigelly | 1 | 1 | £0.10.0 | ||
| Total Loanmay | 9 | 5 | 4 | £4.10.0 | |
| Rathen Parish | |||||
| Mr Cummine Minr [Minister] | 1 | 1 | £0.10.0 | ||
| William Paton Inverallochy | 1 | 1 | £0.10.0 | ||
| William Cooper Cairnburgh | 1 | 1 | £0.10.0 | ||
| George Ogilvie Auchiries | 1 | 1 | £0.10.0 | ||
| Mrs Forbes of Pitsligo | 2 | 2 | £1.0.0 | ||
| Dr [Doctor] Fraser of Memzie | 2 | 2 | £1.0.0 | ||
| Total Rathen | 8 | 4 | 4 | £4.0.0 | |
| Frasersburgh Parish | |||||
| 4 Aug 1789 | Lord Salton | 4 | 2 | 2 | £2.0.0 |
| Mr William Mill Mert [Merchant] | 1 | 1 | £0.10.0 | ||
| Dr [Doctor] Robert Jamieson | 1 | 1 | £0.10.0 | ||
| Dr [Doctor] Finlay | 1 | 1 | £0.10.0 | ||
| Frasersburgh Carried over | 7 | 2 | 5 | £3.10.0 |
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Scottish Exchequer (Tax Records), Horse tax - Volume 12 - Counties (A-K) (see 'More info' for county details), E326/9/12
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 1789 until the 5th of April 1790.
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).