Volume contents
- 1 - 1792-3 counties , Aberdeen
- 17 - 1792-3 counties , Argyll
- 25 - 1792-3 counties , Ayrshire
- 47 - 1792-3 counties , Banffshire
- 51 - 1792-3 counties , Berwickshire
- 65 - 1792-3 counties , Buteshire
- 67 - 1792-3 counties , Caithness
- 69 - 1792-3 counties , Clackmannanshire
- 73 - 1792-3 counties , Cromartyshire
- 75 - 1792-3 counties , Dumbartonshire
- 81 - 1792-3 counties , Dumfriesshire
- 97 - 1792-3 counties , East Lothian
- 109 - 1792-3 counties , Fife
- 131 - 1792-3 counties , Angus
- 143 - 1792-3 counties , Inverness-shire
- 147 - 1792-3 counties , Kincardineshire
- 151 - 1792-3 counties , Kinross-shire
- 155 - 1792-3 counties , Kirkcudbrightshire
| 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 |
|---|---|---|---|---|---|---|---|---|
| Parishes Collected Brot [Brought] Over | 325 | 219 | 42 | 53 | 11 | £198.7.6 | £19.16.9 | |
| Cabrack | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Glass | 2 | 2 | £1.0.0 | £0.2.0 | ||||
| Cairney | 3 | 3 | £1.10.0 | £0.3.0 | ||||
| Coldston | 2 | 2 | £1.0.0 | £0.2.0 | ||||
| Crathie | 2 | 2 | £1.0.0 | £0.2.0 | ||||
| Glenmuck | 3 | 2 | 1 | £1.15.0 | £0.3.6 | |||
| Aboyne | 3 | 3 | £1.10.0 | £0.3.0 | ||||
| Birse | 2 | 2 | £1.0.0 | £0.2.0 | ||||
| Lumphanan | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Towie | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Kincardine | 4 | 4 | £2.0.0 | £0.4.0 | ||||
| Drumoak | 3 | 2 | 1 | £1.15.0 | £0.3.6 | |||
| Peter Culter | 5 | 2 | 3 | £3.12.6 | £0.7.3 | |||
| Nether Banchory | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Old Machar | 10 | 7 | 1 | 2 | £6.0.0 | £0.12.0 | ||
| 368 | 254 | 45 | 58 | 11 | £221.15.0 | £22.3.6 | ||
| £22.3.6 | ||||||||
| £243.18.6 | ||||||||
| 368 | 254 | 45 | 58 | 11 | £222.10.0 | £22.5.0 |
Transcribe other information
[Page] 14
Page 14th
Proof
254 at 10/ [£0.10.0] £127.0.0
44 at 15/ [£0.15.0] £33.0.0
58 at 17/6 [£0.17.6] £50.15.0
11 at 20/ [£1.0.0] £11.0.0
£221.15.0
10 P [Per] Cent on Same £22.3.6
£243.18.6
I Charles Farquharson Surveyor afore said do hereby Certify that
upon carefull examination of the foregoing rates and duties they
amount in whole to Two hundred & forty three pounds eighteen Shillings
& Six pence Sterl. [Sterling] And I do make Oath that the foregoing Inhabitants
were duely Served with Requisitions and they were Charged in
Conformity to there Several returns now in my possession or
According to my knowledge & belief that they were liable in Said
duties
Charles Farquharson Surveyor
Aberdeen 16th Jany [January] 1793 John Durno Collector
Sworn before George Auldjo J.P. [Justice of the Peace]
Scottish Exchequer (Tax Records), Horse tax - Volume 23 - Counties (A-K) (see 'More info' for county details), E326/9/23
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, Kinross-shire, and Kirkcudbrightshire, between the 5th of April 1792 until the 5th of April 1793.
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).