, Horse tax - Volume 23 - Counties (A-K) (see 'More info' for county details), E326/9/23&destination=/virtual-volumes/volume-images/volume_data-E326-9-23/REX01666?image_number=144){kind=link}
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 |
|---|---|---|---|---|---|---|---|---|
| Brought Forward | 77 | 49 | 6 | 15 | 7 | £49.2.6 | £4.18.0 | |
| Edward Fraser of Relick | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| Thomas Warrand of Lintran | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| John McIntosh of Toppachy | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| William Fraser of Kirktoun | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| The Honble [Honourable] Archibald Fraser of Lovate | 6 | 1 | 5 | £5.10.0 | £0.11.0 | |||
| Aneas McDonell Esqr. Beaulyside | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Alexander Chisholm Esqr. | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| William Fraser of Killbokie | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| James Fraser of Belladrum | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| Coll. [Colonel] Simon Fraser of Bruiach | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| Alexander Fraser of Struie | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| Capt. [Captain] Hugh Fraser of Struie | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Capt. [Captain] Hugh Fraser of Eskadale | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| James Grant of Corrmony | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| Mrs. Grant of Sheogly | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| Capt. [Captain] Willson Lochletter | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Patrick Grant of Lochletter | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Capt. [Captain] Grant of Lackefield | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| Capt. [Captain] Grant of Borlumbegg | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Capt. [Captain] John Grant Glenmorison | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| Patrick Grant of Glenmorison | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Capt. [Captain] Allan Grant of Inverroak | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Thomas Fraser of Dalcattack | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Sir James Grant of Grant Barrt [Baronet] | 5 | 1 | 4 | £4.0.0 | £0.8.0 | |||
| Capt. [Captain] Grant of Gorton | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Capt. [Captain] James Forbess | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Peter Grant of Rothiemuss [Rothiemurchus] | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| Capt. [Captain] Lewis Grant of Doun | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Coll. [Colonel] William Grant 42nd Regiment Rothiemss [Rothiemurchus] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mr. Ralph Dodsworth Glenmore | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Capt. [Captain] John McPherson Inversie [Invereshie] | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| Mr McPherson of Banchar | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Capt. [Captain] McPherson of Belleroan | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mr James Falconar Pitmain | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mr. Alexander Clark Ruthven | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Capt. [Captain] Duncan McPherson Noudmore | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Capt. [Captain] Charles McPherson Gordonhall | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John McPherson of Invernahaven | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Lieut. [Lieutenant] Alexander Clark at Invernahaven | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Coll. [Colonel] McPherson at Cat lodge | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Lachlan McPherson of Briachachy | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John McLean of Clunie | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Patrick Robertson at Dellchuinnie | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Evan Clark at Essentulloch | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 142 | 93 | 18 | 19 | 12 | £88.12.6 | £8.17.3 |
Transcribe other information
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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).