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 | Montrose Parish | |||||||
| 21 Jun 1791 | Alexander Stuart of Newmans walls | 1 | 1 | £0.10.0 | £0.1.0 | |||
| George Carnegie of Charletown Esqr | 3 | 1 | 2 | £2.5.0 | £0.4.6 | |||
| Charles Fullerton of Kinnaber Esqr | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 22 Jun 1791 | John Duncan of Rosebank Esqr | 3 | 1 | 2 | £2.5.0 | £0.4.6 | ||
| Capt [Captain] Walter Smith at Heatherweek | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Capt [Captain] John Fullerton of Dubtown | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| James Walker at Newbiging | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Totall | 12 | 7 | 1 | 4 | £7.15.0 | £0.15.6 | ||
| Pert & Loggie Parishes | ||||||||
| 28 Jun 1791 | John Spark at Mains of Loggie | 1 | 1 | £0.10.0 | £0.1.0 | |||
| John Gibson undertaker presently at Craigo | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Thomas Carnegie of Craigo Esqr | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mr Alexander Peters Minister | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| David Lyell at Galdrey Esqr | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| James Lyell at Mains of Galdrey | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mr George Mill at Mill of Pert | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| William Gibson at Neither Pert | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| James Lyell at Brae of Pert | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Doctr [Doctor] David Baillie at Ballochie | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Totall | 11 | 10 | 1 | £5.15.0 | £0.11.6 | |||
| Dun Parish | ||||||||
| 23 Jun 1791 | John Ereskine of Dun Esqr | 4 | 1 | 3 | £3.2.6 | £0.6.3 | ||
| David Guthrie Ford house of Dun | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| James Webster at Balnellie | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| David Scott at Balwillow | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Robert Airth Mains of Dun | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Totall | 8 | 5 | 3 | £5.2.6 | £0.10.3 | |||
| Brechine Parish | ||||||||
| 25 Jun 1791 | James Thomson at Arrot | 1 | 1 | £0.10.0 | £0.1.0 | |||
| James Robb at Arrots Mill | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mr Robert Baillie at Kincraig | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| James Thomson at Luchland | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Alexander Clark Easter Leighton hill | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Robert Speid of Ardovie Esqr | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| Robert Brown at East Drums | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| William Smith West Drums | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Doctr [Doctor] Alexander Ferrier of Kintrocquett | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| David Black at Barrelwall | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Alexander Guthrie Mains of Findawrie | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| David Allerdice at Pittendreich | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Colin Smith at Messendew | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 26 Aug 1791 | David Ogilvie Lately at Kethock now at Bankhead Parish of Meigle | 1 | 1 | £0.10.0 | £0.1.0 | |||
| Totall | 15 | 14 | 1 | £7.15.0 | £0.15.6 | |||
| Kinnaird Parish | ||||||||
| 8 Jul 1791 | Sir David Carnegie of Southesque at Kinnaird | 8 | 1 | 7 | £7.10.0 | £0.15.0 | ||
| John Mitchell at Haughs of Kinnaird | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Totall | 9 | 2 | 7 | £8.0.0 | £0.16.0 | |||
| Farnuell Parish | ||||||||
| Mr David Ferguson Minister | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| James Lyell West Carchary | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| James Craw East Carchary | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Totall | 3 | 3 | £1.10.0 | £0.3.0 |
Transcribe other information
13 FORFARSHIRE
A Survey of the Rates & Duties on Carriage & Saddle Horses arisen in the Shire of Forfar for
one Year commencing the 5th April 1791 and ending the 5th April 1792 by William Greig Surveyor
[Page] 119
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).