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 |
|---|---|---|---|---|---|---|---|---|
| 18 Jul 1791 | Carnbee Brought [Ovece] | 17 | 12 | 1 | 4 | £10.5.0 | £1.0.6 | |
| John Thomson in East Kellie | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Alexander Watson Esq Balcome | 3 | 1 | 2 | £2.5.0 | £0.4.6 | |||
| Peter Jarvis in Ballmounth | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Capt. [Captain] Lindsay Balhouffie | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 23 | 16 | 1 | 6 | £14.0.0 | £1.8.0 | |||
| 3 Jun 1791 | Collessie | |||||||
| Capt. [Captain] John Cheap of Rossie | 3 | 1 | 2 | £2.5.0 | £0.4.6 | |||
| William Arnot in Lumcotral | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Wallace Newton of Collessie | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| James Walker in Daffmiln | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Andrew Thomson in Kinloch | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Thomas Kinnear in Kinloch | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Adam Moon in Easter Rossy | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Walter Oswald in Collessmiln | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Andrew Patrick in Windy | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Andrew Landale in Bouze | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mr Walker Minr. [Minister] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 13 | 11 | 2 | £7.5.0 | £0.14.6 | ||||
| 18 Jun 1791 | Carnock | |||||||
| Mr John Stobie in Western Luscar | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Thomas Mill Blair of Carnock | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Thomas Colvill in Camill | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| William Smith Horsedealer Carnock | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mr Thomson Minr. [Minister] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 5 | 5 | £2.10.0 | £0.5.0 | |||||
| 26 Jul 1791 | Ceres | |||||||
| Thomas Bennet in Ceres | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Oliver Melvill in Ceres | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Charles Carmack in Ceres | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Robert Ramsay in Baldiny | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Robert Chrystie in Callonye | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| john Hedderick in Blebehole | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Dingwell Tarvismiln | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Robert Orr at Tarvismiln | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Dun in Barbaryfield | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Carry over | 9 | 9 | £4.10.0 | £0.9.0 |
Transcribe other information
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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).