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 | Mauchline Brot. [Brought] Over | 4 | 3 | 1 | £2.5.0 | £0.4.6 | ||
| 14 Sep 1791 | Mrs. McGill of Kingencleugh | 2 | 1 | 1 | £1.5.0 | £0.2.6 | ||
| Claud Alexander Esqr. Ballamyle | 5 | 1 | 4 | £4.0.0 | £0.8.0 | |||
| John McKenzie Surgeon | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Thomson Horsehyrer | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Jasper Henderson Shoer. [Shoemaker] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 20 Sep 1791 | John Campbell Roughdyke | 1 | 1 | £0.10.0 | £0.1.0 | |||
| Total | 15 | 9 | 2 | 4 | £9.10.0 | £0.19.0 | ||
| Stair | ||||||||
| Mungo Smith of Drongan | 3 | 1 | 2 | £2.5.0 | £0.4.6 | |||
| Henry Hann Barskimming | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Total | 4 | 2 | 2 | £2.15.0 | £0.5.0 | |||
| Tarbolton | ||||||||
| 21 Sep 1791 | Mr. Alexander Cooper Smithston | 1 | 1 | £0.10.0 | £0.1.0 | |||
| Hugh Montgomery Esqr. of Coilsfield | 6 | 1 | 5 | £5.10.0 | £0.11.0 | |||
| William Cunningham of Enterkine | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| Alexander Allison in Shawwood | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Total | 10 | 4 | 1 | 5 | £7.15.0 | £0.15.6 |
Transcribe other information
[Page] 32
Page 8th Survey Continued
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).