, 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=4){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 |
|---|---|---|---|---|---|---|---|---|
| 1791 | Loanmay | |||||||
| 20 Aug 1791 | James Cummine of Kininment | 2 | 1 | 1 | £1.5.0 | £0.2.6 | ||
| Peter Milne of Crimonmogat | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Charles Gordon of Cairnies | 5 | 1 | 4 | £4.0.0 | £0.8.0 | |||
| Mr Shand of Craigelly | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 9 | 4 | 1 | 4 | £6.5.0 | £0.12.6 | |||
| Rathen | ||||||||
| 22 Jul 1791 | Mr Cummine Minister | 1 | 1 | £0.10.0 | £0.1.0 | |||
| William Paton Inverallochy | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| William Couper Cairnbuilg | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| George Ogilvie of Auchiries | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mrs Forbes of Pitsligo | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| Dr [Doctor] Fraser of Memzie | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| 8 | 6 | 2 | £4.10.0 | £0.9.0 | ||||
| Fraserburgh | ||||||||
| 22 Jul 1791 | Lord Salton Philorth | 4 | 1 | 3 | £3.2.6 | £0.6.3 | ||
| Mr George Daniel | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mr William Milne Mert [Merchant] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Charles Weymss | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Doctor Finlay | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| James Gray Mt [Merchant] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mr John Dalrymple | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| William Jeffrey Hyrer | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| William Fraser Kirktown | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 12 | 9 | 3 | £7.2.6 | £0.14.3 | ||||
| Pitsligo | ||||||||
| 22 Jul 1791 | Doctor William Anderson | 1 | 1 | £0.10.0 | £0.1.0 | |||
| Mr Greig Minister | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| William Garden Bracopark | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 3 | 3 | £1.10.0 | £0.3.0 | |||||
| Aberdour | ||||||||
| 22 Jul 1791 | Mr Youngson Minister | 1 | 1 | £0.10.0 | £0.1.0 | |||
| Mr Gordon of Aberdour | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| 3 | 2 | 1 | £1.15.0 | £0.3.6 | ||||
| Tyrie | ||||||||
| 22 Jul 1791 | Mr Fraser Minister | 1 | 1 | £0.10.0 | £0.1.0 | |||
| George Forbes of Ladiesfoord | 1 | 1 | £1.0.0 | £0.1.0 | ||||
| 2 | 2 | £1.0.0 | £0.2.6 |
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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).