, Horse tax - Volume 20 - Counties (A-K) (see 'More info' for county details), E326/9/20&destination=/virtual-volumes/volume-images/volume_data-E326-9-20/REX01666?image_number=133){kind=link}
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 |
|---|---|---|---|---|---|---|---|---|
| Ecclesgreig Parish | ||||||||
| 23 [Sep] 1791 | Alexander Wyllie Ever Wardropertown | 1 | 1 | £0.10.0 | £0.1.0 | |||
| Mrs Straton of Kirkside | 3 | 1 | 2 | £2.5.0 | £0.4.6 | |||
| Mr William Walker Minister | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| David Doers at Mill of Woodstown | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mr John Brown at Wester Methers | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Charles Scott of Creggie Esqr 26th Septemr [September] | 4 | 1 | 3 | £3.2.6 | £0.6.3 | |||
| Thomas Christie at Upper Creggie | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 24 [Sep] 1791 | Mr William Christie at Woodstown | 1 | 1 | £0.10.0 | £0.1.0 | |||
| Patrick Orr of Bridgetown Esqr | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| 26 [Sep] 1791 | John Webster at Stone of Morphie | 1 | 1 | £0.10.0 | £0.1.0 | |||
| James Hodgeton at Commestown | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| William Gibson Mains of Morphie 3 Octr [October] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Totall | 18 | 12 | 1 | 5 | £11.2.6 | £1.2.3 | ||
| Benholm Parish | ||||||||
| 27 [Sep] 1791 | David Scott in Johnshaven | 1 | 1 | £0.10.0 | £0.1.0 | |||
| James Scott of Brothertown Esqr | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| 28 [Sep] 1791 | George Ross at Stone of Benholm | 1 | 1 | £0.10.0 | £0.1.0 | |||
| David Scott of Neither Benholm Esqr | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| David Morrice at Borsue | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| George Robertson Scott of Upper Benholm | 3 | 1 | 2 | £2.5.0 | £0.4.6 | |||
| Alexander Walker at Scillyflatt | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| David Young Mains of Halgreen | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Totall | 12 | 8 | 2 | 2 | £7.5.0 | £0.14.6 | ||
| Arbuthnott Parish | ||||||||
| 29 [Sep] 1791 | The Right Honble [Honourable] The Viscount of Arbuthnott | 4 | 1 | 3 | £3.2.6 | £0.6.3 | ||
| James Morgan Kirktown Arbuthnott | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| William Coutts at Peattie | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Totall | 6 | 3 | 3 | £4.2.6 | £0.8.3 | |||
| Kinneeff Parish | ||||||||
| 12 [Oct] 1791 | Stuart Lyell Esqr at Falside | 1 | 1 | £0.10.0 | £0.1.0 | |||
| Robert Edward lately at Harviestown now at Mains of Barras | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Robert Davidson at Farnnyflatt | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Totall | 3 | 3 | £1.10.0 | £0.3.0 | ||||
| Dunnottar Parish | ||||||||
| Sir William Ogilvie of Barras | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mr Francis Loggie at Cratown | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 13 [Oct] 1791 | William Norrie in Stonehaven | 1 | 1 | £0.10.0 | £0.1.0 | |||
| Mr John Low in Stonehaven | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Malcolm in Stonehaven | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mr James Walker Minister of Dunnottar | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Totall | 6 | 6 | £3.0.0 | £0.6.0 | ||||
| Fetteresso Parish | ||||||||
| 15 [Oct] 1791 | Robert Barclay of Ury Esqr | 2 | 1 | 1 | £1.5.0 | £0.2.6 | ||
| William Park at Reid Cloak | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Robert William Duff of Fetteresso Esqr | 4 | 1 | 3 | £3.2.6 | £0.6.3 | |||
| Mr John Hutcheon Minister | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mrs Young at Mill of Forrest | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mr George Philip at Megray | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 17 [Oct] 1791 | Mr Alexander Burnett at Sloag Heade | 1 | 1 | £0.10.0 | £0.1.0 | |||
| Alexander Silver of Netherlye Esqr | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Totall | 12 | 8 | 1 | 3 | £7.7.6 | £0.14.9 |
Transcribe other information
15 Kincardineshire [Page] 133
Transcriber's notes
Date not fully visible. Probably September 1791.
Start of Kinneff parish - date not fully visible, month probably October.
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).