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 | Kilmarnock Brot. [brought] over | 25 | 19 | 1 | 5 | £14.12.6 | £1.9.3 | |
| 27 Aug 1791 | Dr. [Doctor] Corsan | 1 | 1 | £0.10.0 | £0.1.0 | |||
| William Arbuckle Flesher | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| William Hillhouse Flesher | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Robert McKean Smith | 1 | 1 | £0.10. | £0.1.0 | ||||
| Total | 29 | 23 | 1 | 5 | £16.12.6 | £1.13.3 | ||
| Dalrymple | ||||||||
| 30 Aug 1791 | Miss Fullarton Sheldon | 2 | 1 | 1 | £1.5.0 | £0.2.6 | ||
| Robert Campbell of Barbieston | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Total | 3 | 2 | 1 | £1.15.0 | £0.3.6 | |||
| Kirkmichael | ||||||||
| Mr. Ramsay Minister | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| James Donaldson in Corsehill | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Caldwall in Barskelly | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Alexander McCutcheon in Woodstone | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| James McClymont Glenclaugh | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| James McClounan Glencaird | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| David Henderson Guiltreehill | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Carry forward | 7 | 7 | £3.10.0 | £0.7.0 |
Transcribe other information
Page 2nd Survey Continued
[Page] 26
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).