, 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=82){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 |
|---|---|---|---|---|---|---|---|---|
| Cardross Parish | 17 | 12 | 1 | 4 | £10.5.0 | £1.0.0 | ||
| Row Parish | 6 | 4 | 2 | £3.15.0 | £0.7.6 | |||
| Roseneath Parish | 3 | 3 | £1.10.0 | £0.3.0 | ||||
| Arochar Parish | 3 | 3 | £1.10.0 | £0.3.0 | ||||
| Luss Parish | 11 | 7 | 4 | £7.0.0 | £0.14.[0] | |||
| Bonhill Parish | 17 | 12 | 1 | 4 | £10.5.0 | £1.0.6 | ||
| Kilmaronack Parish | 4 | 4 | £2.0.0 | £0.4.0 | ||||
| West Kilpatrick Parish | 32 | 27 | 3 | 2 | £17.10.0 | £1.15.0 | ||
| East Kilpatrick Parish | 25 | 16 | 2 | 7 | £15.12.6 | £1.11.[0] | ||
| Kirkintilloch Parish | 37 | 36 | 1 | £18.15.0 | £1.17.6 | |||
| Cumbernauld Parish | 18 | 12 | 1 | 5 | £11.15.0 | £1.3.6 | ||
| 173 | 136 | 9 | 23 | 5 | £99.17.6 | £9.19.9 | ||
| Proof Sheet for Dumbartonshire 1791 ending 5th April [1791] |
Transcribe other information
[Page] 82
136 Horses @ 10/ [£0.10.0] is £68.0.0
9 Horses @ 15/ [£0.15.0] is £6.15.0
23 Horses @ 17/6 £0.17.6] is £20.2.6
5 Horses @ £1.0.0 is £5.0.0
£99.17.6
10 per cent on £99.17.6 is £9.19.9
£109.17.3
I David Hutcheson Surveyor aforesaid do hereby certify that upon
carefull Examination of the foregoing Rates and Duties find they amount in whole to
One hundred and nine pounds seventeen shillings and three pence sterling And that
this day I delivered to Thomas Ewing Collector of the said duties for the Shire of
Dumbarton an exact duplicate of the above Account which contained my oath
that the foregoing Inhabitants were duly served with requisitions and that they
were to be and are charged conform to their returns, or to the best of my knowledge In[form]
ation & belief that they are liable in the said duties which sums set agt [against]
their several names are hereby certifyed to be due from them
David Hutcheson
At Glasgow this 29 December 1791
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).