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 |
|---|---|---|---|---|---|---|---|---|
| 9 Jun 1791 | Auchtertool | |||||||
| Thomas Spears in Auchtertool | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| James Liddle in Auchtertool | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Robert Orrock in Newton | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Henry Walt in Walton | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John McEwan Lochhead | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| William Fair in Lochhead | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 6 | 6 | £3.0.0 | £0.6.0 | |||||
| 24 Jun 1791 | Auchtermughty | |||||||
| John Kelly in Auchtermughty | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Anderson in Auchtermughty | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| David Patterson in Auchtermughty | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| James Mc Aully in Auchtermughty | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mrs Moncrieff of Reedy | 3 | 1 | 2 | £2.5.0 | £0.4.0 | |||
| Oliver Thomson in Leakybank | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| William Walker in Denison | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mr Litster Minr [Minister] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 10 | 8 | 2 | £5.15.0 | £0.11.0 | ||||
| 11 Jun 1791 | Burntisland | |||||||
| James Livingston in Stonehouse | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Thomas Davidson in Orrick | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Andrew Wallace at Hatton | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Watt in Babie | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mr Young at Babie | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 5 | 5 | £2.10.0 | £0.5.0 | |||||
| 9 Jun 1791 | Ballingrey | |||||||
| Alexander Park Esq Lochore | 3 | 1 | 2 | £2.5.0 | £0.4.0 | |||
| James Malcolm Esq of Balbedy | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Sime Esq of Kirkmore | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| James Beatson in Carille | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| James Halkerston in Kirkmore | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 7 | 5 | 2 | £11.5.0 | £0.8.0 | ||||
| Carry over |
Transcribe other information
2nd page - [Page] 98
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).