, Horse tax - Volume 20 - Counties (A-K) (see 'More info' for county details), E326/9/20&destination=/virtual-volumes/volume-images/volume_data-E326-9-20/REX01666?image_number=10){kind=link}
Volume contents
- 1 - 1791-2 counties , Aberdeenshire
- 17 - 1791-2 counties , Argyll
- 25 - 1791-2 counties , Ayrshire
- 49 - 1791-2 counties , Banffshire
- 53 - 1791-2 counties , Berwickshire
- 67 - 1791-2 counties , Buteshire
- 69 - 1791-2 counties , Caithness
- 71 - 1791-2 counties , Clackmannanshire
- 77 - 1791-2 counties , Dumbartonshire
- 85 - 1791-2 counties , Haddington
- 97 - 1791-2 counties , Fife
- 119 - 1791-2 counties , Angus
- 129 - 1791-2 counties , Inverness-shire
- 133 - 1791-2 counties , Kincardineshire
- 137 - 1791-2 counties , Kinross-shire
| Date | Masters/mistresses names and designations | Actual # | 1 horse (10s) | 2 horses | 3-5 horses | 6 or more horses | Duty | 10% per 31 George III |
|---|---|---|---|---|---|---|---|---|
| 1791 | Peter Culter | |||||||
| 7 Jun 1791 | Mrs Udny Duff | 4 | 1 | 3 | £3.2.6 | £0.6.3 | ||
| Richard Smith Papermills | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mr Mark Minister | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 6 | 3 | 3 | £4.2.6 | £0.8.3 | ||||
| Aboyne | ||||||||
| 8 Jul 1791 | Mr Thomas Gordon Minister | 1 | 1 | £0.10.0 | £0.1.0 | |||
| Lewis Innes of Bennacraig | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 2 | 2 | £1.0.0 | £0.2.0 | |||||
| Birse | ||||||||
| Mr Joseph Smith Minister | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Crathie | ||||||||
| 22 Sep 1791 | Charles McHardy Minister | 1 | 1 | £1.5.0 | £0.2.6 | |||
| Mr Farqhrson of Monaltrie | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| James Farqhrson of Invercauld | 5 | 1 | 4 | £4.0.0 | £0.8.0 | |||
| Mr Charles Farqrson Clunie | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Captain Gordon of Abergeldie | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 10 | 5 | 1 | 4 | £6.15.0 | £0.13.6 | |||
| Glenmuick | ||||||||
| Charles Gordon Esqr. of Abergeldie | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| Colstone | ||||||||
| 17 Sep 1791 | Charles Gordon of Blellock | 1 | 1 | £0.10.0 | £0.1.0 | |||
| Mr Farquharson Minister | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 2 | 2 | £1.0.0 | £0.2.0 | |||||
| Coull | ||||||||
| Mr Robieson Minister | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Tarland | ||||||||
| Mr Maitland Minister | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Alexander Anderson of Candecraig | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Forbes of Inverernon | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| 4 | 3 | 1 | £2.5.0 | £0.4.6 | ||||
| Strathdon | ||||||||
| Alexander Leith of Glenkindy | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| John Gordon Minister | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Robert Farquharson of Allergue | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 4 | 3 | 1 | £2.5.0 | £0.4.6 |
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Scottish Exchequer (Tax Records), Horse tax - Volume 20 - Counties (A-K) (see 'More info' for county details), E326/9/20
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, and Kinross-shire, between the 5th of April 1791 until the 5th of April 1792.
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).