, Horse tax - Volume 17 - Counties (A-K) (see 'More info' for county details), E326/9/17&destination=/virtual-volumes/volume-images/volume_data-E326-9-17/REX01666?image_number=38){kind=link}
Volume contents
- 1 - 1790-1 counties , Aberdeenshire
- 13 - 1790-1 counties , Argyll
- 19 - 1790-1 counties , Ayrshire
- 35 - 1790-1 counties , Banffshire
- 39 - 1790-1 counties , Berwickshire
- 53 - 1790-1 counties , Buteshire
- 55 - 1790-1 counties , Caithness
- 57 - 1790-1 counties , Clackmannanshire
- 63 - 1790-1 counties , Dumbartonshire
- 71 - 1790-1 counties , Dumfriesshire
- 83 - 1790-1 counties , East Lothian
- 85 - 1790-1 counties , Haddingtonshire
- 116 - 1790-1 counties , Angus
- 125 - 1790-1 counties , Inverness-shire
- 129 - 1790-1 counties , Kincardineshire
- 133 - 1790-1 counties , Kinross-shire
- 137 - 1790-1 counties , Kirkcudbrightshire
| Date | Masters/mistresses names and designations | Actual # | 1 horse (10s) | 2 horses | 3-5 horses | 6 or more horses | Duty |
|---|---|---|---|---|---|---|---|
| 1790 | County of Banff Continued | 59 | 32 | 1 | 6 | 20 | £42.0.0 |
| Aug | Doctor Dugal Keith | 1 | 1 | £0.10.0 | |||
| Mr. George Taylor Keith | 1 | 1 | £0.10.0 | ||||
| Mr Glashan Keith | 1 | 1 | £0.10.0 | ||||
| James Leslie Kenenvin | 1 | 1 | £0.10.0 | ||||
| George Gordon Minr. [Minister] Mortlich | 1 | 1 | £0.10.0 | ||||
| Patrick Gordon Aberlour | 1 | 1 | £0.10.0 | ||||
| Lt [Lieutenant] Grant Carran | 1 | 1 | £0.10.0 | ||||
| Mr Thomson Minr. [Minister] Aberlour | 1 | 1 | £0.10.0 | ||||
| Capt [Captain] Stewart Petviach | 1 | 1 | £0.10.0 | ||||
| James Grant Minr. [Minister] Invoraven | 1 | 1 | £0.10.0 | ||||
| James Mitchel writer Keith | 1 | 1 | £0.10.0 | ||||
| Patrick Stewart Esqr. Oxhall | 1 | 1 | £0.10.0 | ||||
| 71 | 44 | 1 | 6 | 20 | £48.0.0 | ||
| Major Duff Mayne | 2 | 1 | 1 | £1.5.0 | |||
| 73 | 45 | 2 | 6 | 20 | £49.5.0 |
Transcribe other information
[Page] 58
Survey of CARRIAGE AND SADDLE HORSE TAX. Arising
Proof
45 horses @ 10/ [£0.10.0] each for a year £22.10.0
2 horses @ 15/ [£0.15.0] each £1.10.0
6 Horses @ 17/6 [£0.17.6] each £5.5.0
20 Horses @ 20/ [£0.20.0] each £20.0.0
Total amount £49.5.0
I Patrick MacDonald Surveyor aforsaid do hereby Certify that
upon Careful examination the forgoing rates & Duties on Carriage
& Saddle horses, I find the amount in whole to forty nine pounds
Five Shillings Sterl. [Sterling], that upon the 20th Decr. [December] I transmitted to James
Reid Collector of said duties in the Town, an exact duplicate of the
above acctt. [account] Examined & Compared with the forgoing, which contained my
oath that the Several Inhabitants were Served with Requisitions, & that the
Assessment up from the lists & answers now in my possession
Patrick McDonald
Sworn before me John Grant J.P. [Justice of the Peace]
Scottish Exchequer (Tax Records), Horse tax - Volume 17 - Counties (A-K) (see 'More info' for county details), E326/9/17
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 1790 until the 5th of April 1791.
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).