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 |
|---|---|---|---|---|---|---|---|---|
| Kemback | ||||||||
| 29 Jul 1791 | Captain George McGill in Kemback | 3 | 1 | 2 | £2.5.0 | £0.4.6 | ||
| George Smith in Kinnaird | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| David Tod in Blebo | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mr McDonald Minr. [Minister] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 6 | 4 | 2 | £3.15.0 | £0.7.6 | ||||
| 31 May 1791 | Kenoway | |||||||
| Christopher Lundie Esqr. Auchterny [Auchtermairney] | 3 | 1 | 2 | £2.5.0 | £0.4.6 | |||
| Captn. [Captain] James Seaton in Balbrickie | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| James Seaton in Kennoway | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Andrew Faimie Wester Kilmunck | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| William Birrell at Treaton | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Thomas Thomson wester newton | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 8 | 6 | 2 | £11.15.0 | £0.9.6 | ||||
| 2 Jun 1791 | Ketle | |||||||
| David Johnston Esqr. Lathrish | 3 | 1 | 2 | £2.5.0 | £0.4.6 | |||
| Miss Herriot of Rumorney | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| John Thomson in Orkey | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| James Blyth in Lime kilns | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Thomas Ballingall Balmalcolm | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Thomas Simpson in Ketle | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| George Buist in Orkie | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| George Ballingall Rumeldry | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Pratt in Dunfield | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Sharp in Easter Lathrish | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Alexander Pratt in Coaltown | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| David Fleeming in Forfar | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Alexander Low in Chaple | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| James Bogie in Lochnerry | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Robert Arnot in Milndeans | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Wemyss in Clatto | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mr Barclay Minr. [Minister] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 20 | 17 | 1 | 2 | £11.0.0 | £1.2.0 | |||
| Carry Over |
Transcribe other information
[Page] 106
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).