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 |
|---|---|---|---|---|---|---|---|---|
| Marrykirk Parish | ||||||||
| 26 [-er] 1791 | James Mcdonald Esqr at Ingillismaldy | 2 | 1 | 1 | £1.5.0 | £0.2.6 | ||
| 5 [-] 1791 | Robert Kinnear at Pitgarvie | 1 | 1 | £0.10.0 | £0.1.0 | |||
| James Buxton at Drumnagare | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Robert Clark at Balmaliddie | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Totall | 5 | 4 | 1 | £2.15.0 | £0.5.6 | |||
| Parishes Collected | ||||||||
| 1 Ecclesgreeg | 18 | 12 | 1 | 5 | £11.2.6 | £1.2.3 | ||
| 2 Benholm | 12 | 8 | 2 | 2 | £7.5.0 | £0.14.6 | ||
| 3 Arbuthnott | 6 | 3 | 3 | £4.2.6 | £0.8.3 | |||
| 4 Kinneeff | 3 | 3 | £1.10.0 | £0.3.0 | ||||
| 5 Dunnottar | 6 | 6 | £3.0.0 | £0.6.0 | ||||
| 6 Fetteresso | 12 | 8 | 1 | 3 | £7.7.6 | £0.14.9 | ||
| 7 Banchory | 3 | 3 | £1.10.0 | £0.3.0 | ||||
| 8 Nigg | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 9 Marry Coulter | 6 | 3 | 3 | £4.2.6 | £0.8.3 | |||
| 10 Durris | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 1 Upper Banchory | 6 | 3 | 1 | 2 | £4.0.0 | £0.8.0 | ||
| 2 Strachan | 5 | 3 | 2 | £3.5.0 | £0.6.6 | |||
| 3 Fettercairn | 6 | 4 | 2 | £3.15.0 | £0.7.6 | |||
| 4 Fordown | 11 | 8 | 3 | £6.12.6 | £0.13.3 | |||
| 5 Glenbervie | 4 | 2 | 2 | £2.15.0 | £0.5.6 | |||
| 6 Laurencekirk | 7 | 7 | £3.10.0 | £0.7.0 | ||||
| 7 Marrykirk | 5 | 4 | 1 | £2.15.0 | £0.5.6 | |||
| Totall | 112 | 79 | 6 | 27 | £67.12.6 | £6.15.3 |
Transcribe other information
Survey of Kingcardine Shire continued [Page] 135
left margin between Parishes Collected Laurencekirk & Marrykirk: [-] Clyde
79 Single Horses ones at 10/- [£0.10.0] each is £39.10.0 £3.19.0
6 Single Horses twos at 15/- [£0.15.0] each is £ 4.10.0 £0.9.0
27 Single Horses 3-5 at 7/6 [£0.17.6] each is £23.12.6 £2.7.3
112 £67.12.6 £6.15.3
I William Greig Surveyor aforesaid do hereby Certify that upon carefull examination
of the foregoing duties I find they Amount in whole to Sixty Seven Pounds Twelve
Shillings & Six pence Sterling, likewise the Additional dutie of 10 per cent thereon Six Pounds
fifteen Shillings & three pence Sterling, and that upon the [-] day of February 1792
I delivered Alexander Garden Esqr principall Collector of the Said duties for the Shire aforesaid
an exact duplicate of the Above Account as will appear from -- duly
examined and compared, with the foregoing, which contained my Oath that nottices
were left with the Several persons before named or at their dwelling houses of the
dates Annexed to their respective names requiring them within fourteen days to give
in a list of the Carriage and Saddle horse retained or employed by them from the fifth
day of April 1790 to the fifth day of April 1791, And that the Said Account or Survey
is made out from the lists returned to me, And from the best information I could
procure of the Carriage and Saddle horse of those whose lists are deficient, neglected or refused
to give in a list thereof in terms of the Nottices left with them as Aforesaid.
William Greig Surveyor
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).