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 |
|---|---|---|---|---|---|---|---|---|
| 26 Jul 1791 | Ceres Brought over | 9 | 9 | £4.10.0 | £0.9.0 | |||
| Oliver Gourlay in Craigrothy | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Thomas Pitcairn Kinninmond | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| James Hutcheson in West Pitscottie | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Halkerston in Greenside | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Robert Patrick Brownhouse | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Major Thomas Scott Smethers | 4 | 1 | 3 | £3.2.6 | £0.6.3 | |||
| James Collier at Auchintilly | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mr Arnot Minr. [Minister] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 20 | 17 | 3 | £11.2.6 | £1.2.3 | ||||
| 28 Jun 1791 | Creigh | |||||||
| Colonel Baillie of Banoth | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| Miss Halkerston in Carphin | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| David Wallace Balbedyside | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Robert Reid at Barbroath | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Walter Walker in Creigh | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mr Robert Baillie at Carphin | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mr Greenlaw Minr. [Minister] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 8 | 7 | 1 | £4.5.0 | £0.8.6 | ||||
| 21 Jul 1791 | Crail | |||||||
| James Moncrieff Esq Ardrie | 3 | 1 | 2 | £2.5.0 | £0.4.6 | |||
| David Cowan in Troustry | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| James Bruce in Sauchop | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| William Gray in Barns | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Miss Lindsay of Wormiston | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| 8 | 5 | 1 | 2 | £5.0.0 | £0.10.0 | |||
| Cults | ||||||||
| Earl of Crawford Crawfurd Lodge | 3 | 1 | 2 | £2.5.0 | £0.4.6 | |||
| Alexander Millar in Cult | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Inglis in Hosehetlemiln | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| James Lititer in Pitlessie | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| James Pratt at Bunzion | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| James Orr in Skelpy | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 8 | 6 | 2 | £11.15.0 | £0.9.6 | ||||
| Carry over |
Transcribe other information
[Page] 101
5th. page
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).