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 |
|---|---|---|---|---|---|---|---|---|
| Brought forward | 103 | 20 | 44 | 19 | 20 | £70.7.6 | £7.0.9 | |
| Alexander Fraser of Dell | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Fraser of Errogy | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Simon Fraser of Foyers | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mr John McKay Messgr [Messenger] Fort Augustus | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mr Kennedy of Ochtire | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Lieut [Lieutenant] Mcpherson of Culeachy | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Lieut [Lieutenant] Alexander McDonell of Keppoch | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Col [Colonel] Mcpherson of Flichity | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| James McIntosh of Farr | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Thomas Warrand of Lentran | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| William Fraser of Kirktown | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Capt [Captain] Hugh Fraser of Eskadale | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Capt [Captain] Fraser of Struie | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| William Fraser of Killbokie | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Patrick Grant of Glenmorison | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Patrick Grant of Lochletter | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Capt [Captain] Alven Grant of Borlumbeg | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Capt [Captain] Allan Grant of Inverwick | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Thomas Fraser of Dalcattack | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Donald McQueen of Corrybrough | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Capt [Captain] Alexander Grant of Tullygorm | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Capt [Captain] Lewis Grant of Doun | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Col [Colonel] William Grant late 42nd Regt [Regiment] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Capt [Captain] John Mcpherson of Belleroan | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Capt [Captain] Charles Mcpherson of Gordonhall | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Capt [Captain] Duncan Mcpherson of Noodmore | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mr Alexander Clark Ruthven | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Lieut [Lieutenant] Alexander Clark Invernahaven | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Mcpherson of Invernahaven | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Lachlan Mcpherson of Breckachie | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John McLean at Clunie | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Donald McDonald of Broadford | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| James McDonald of Knock | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John McLeod of Razay | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Murdoch McQueen of Skernesh | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Lieut [Lieutenant] William McLeod of Unish | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John McDonald of Grishernish | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Lieut [Lieutenant] Alexander McDonald of Airds | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| William McLeod of Oze | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Coll [Colonel] McLeod of Tallasker | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Capt [Captain] John Martin Flodiggary | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mr John Mcpherson Mercht [Merchant] Invss [Inverness] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Invss [Inverness] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| + | Doctor Robertson Invss [Inverness] | 1 | 1 | £0.10.0 | £0.1.0 | |||
| Mr Evan Clark of Essintullich | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mr Allan Mcpherson of Shenvall | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Doctor Alexander Grant at Grant Town | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mr Angus McDonell of Strathmashie | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Allan McDonell of Gelloway | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 152 | 69 | 44 | 19 | 20 | £94.17.6 | £9.9.9 |
Transcribe other information
[Page] 130
Page 2d
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).