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 | Meldrum | |||||||
| 11 Jun 1791 | Mr William Hay Supervisor | 1 | 1 | £0.10.0 | £0.1.0 | |||
| Mr John Elmsly Mt [Merchant] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Doctor Garrioch | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mr Thomas Simpson | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Doctor Gordon | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Keith Urquhart of Meldrum | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| James Forbes Forresterhill | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mr Taitt Minister | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 9 | 8 | 1 | £4.15.0 | £0.9.6 | ||||
| Cruden | ||||||||
| 19 Jun 1791 | Doctor Gordon of Achluchries | 1 | 1 | £0.10.0 | £0.1.0 | |||
| Mr James Walker Newtown | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Miss Gordon Slains Lodge | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mr Cock Minister | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Alexander Johnston Midmill | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Doctor Smith of Aldie | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 6 | 6 | £3.0.0 | £0.6.0 | |||||
| Peterhead | ||||||||
| James Forbes Junr [Junior] Merchant | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Alexander Burnet Stabler | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| William Bisset Hyrer | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mr John Aiken Supervisor | 1 | 1 | £0.10. | £0.1.0 | ||||
| Peter Hay of Hayfield | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| James Moir of Invernettie | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| John Leith Hyrer | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| Andrew Sim Scotsmill | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| 12 | 8 | 4 | £7.0.0 | £0.14.0 | ||||
| Longside | ||||||||
| Mr Greig Minister | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Robert Kilgour Kinmundy | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 2 | 2 | £1.0.0 | £0.2.0 | |||||
| Crimond | ||||||||
| 20 Jun 1791 | Mr Hervey of Broadland | 6 | 1 | 5 | £5.10.0 | £0.11.0 | ||
| Mr Annand of Haddo | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Captain Robieson of Loggie | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 8 | 3 | 5 | £6.10.0 | £0.13.0 |
Transcribe other information
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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).