, 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=145){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 | 142 | 93 | 18 | 19 | 12 | £88.12.6 | £8.17.3 | |
| Mr. Allan McPherson of Shenvall | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Allan McDonell of Gelloway | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mr. William Mitchell at Aberarder | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Alexander McDonell of Garvabegg | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Capt. [Captain] John McPherson of Blaragy | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Gordon Mcleod of Islandreoch | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Donald McDonald of Broadford | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John McLeod of Razay | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Lieut. [Lieutenant] McDonald of Kingborrow | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Lieut. [Lieutenant] Alexander McDonald of Airds | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Lieut. [Lieutenant] John Martain Flodigary | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Lieut. [Lieutenant] William McLeod of Unish | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John McDonald of Greshernish | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Major Roderick McLeod of Bellrmianach | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Neil McLeod of Gesto | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| William McLeod of Oze | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Coll. [Colonel] McLeod of TallasKer | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mr. Angus McAulay Factor McLeod | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mr. John McPherson Mercht [Merchant] Iness [Inverness] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Doctr [Doctor] Robertson Inverness | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Dr. [Doctor] Kennedy | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Colin McDonald of Boisdale Killbride | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Capt. [Captain] Alexander McDonald younger of Boisdale Killbride | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Roderick McNeil of Barra | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| Lt. Col. [Lieutenant Colonel] Graham 42nd Regiment F Geo [Fort George] | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| Major Dalryrumple Fort George | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| Capt. [Captain] Anstruther Fort George | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Capt. [Captain] Potts Fort George | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Capt. [Captain] Dickson Fort George | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Lieut [Lieutenant] McKenzie Fort George | 3 | 1 | 2 | £2.5.0 | £0.4.6 | |||
| Doctor Maitland Fort George | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Total | 178 | 124 | 21 | 21 | 12 | £108.2.6 | £10.16.3 |
Transcribe other information
Page 145
Page 3rd
Proof of the Abstract
124 Horses @ £1,10,0 each Column 1 is £62.0.0
21 Horses @ £0.15.0 each Column 2 is £15.5.0
21 Horses @ £0.17.6 each Column 3 is £18.7.6
12 Horses @ £1.0.0 each column 6 is £12.0.0
Total £108.2.6
Interest @ 10% per 31 George III £10.16.3
Grand Total £118.18.9
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).