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 |
|---|---|---|---|---|---|---|---|---|
| 1792 | Glenbervie Parish | |||||||
| 3 Aug 1792 | Mrs Ivie Nicolson of Glenbervie | 3 | 1 | 2 | £2.5.0 | £0.4.6 | ||
| William Scott of Falside | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Totall | 4 | 2 | 2 | £2.15.0 | £0.5.6 | |||
| Marrykirk Parish | ||||||||
| 29 Aug 1792 | James Mcdonald Esqr at Ingillismaldy | 2 | 1 | 1 | £1.5.0 | £0.2.6 | ||
| 1 [Aug] 1792 | Robert Kinnear at Pitgarvie | 1 | 1 | £0.10.0 | £0.1.0 | |||
| James Buxton at Drumnagare | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Robert Clark at Balmaliddy | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Totall | 5 | 4 | 1 | £2.15.0 | £0.5.6 | |||
| Parishes Collected | ||||||||
| No 1 Ecclesgreeg | 18 | 12 | 1 | 5 | £11.2.6 | £1.2.3 | ||
| No 2 Benholm | 11 | 7 | 2 | 2 | £6.15.0 | £0.13.6 | ||
| No 3 Arbuthnott | 5 | 2 | 3 | £3.12.6 | £0.7.3 | |||
| No 4 Kinneeff | 3 | 3 | £1.10.0 | £0.3.0 | ||||
| No 5 Dunnottar | 5 | 5 | £2.10.0 | £0.5.0 | ||||
| No 6 Fetteresso | 14 | 9 | 2 | 3 | £8.12.6 | £0.17.3 | ||
| No 7 Banchory | 3 | 3 | £1.10.0 | £0.3.0 | ||||
| No 8 Nigg | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| No 9 Marry Coulter | 5 | 2 | 3 | £3.12.6 | £0.7.3 | |||
| No 10 Durris | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| No 1 Upper Banchory | 6 | 3 | 1 | 2 | £4.0.0 | £0.8.0 | ||
| No 2 Strachan | 5 | 3 | 2 | £3.5.0 | £0.6.6 | |||
| No 3 Fettercairn | 4 | 4 | £2.0.0 | £0.4.0 | ||||
| No 4 Fordown | 8 | 8 | £4.0.0 | £0.8.0 | ||||
| No 5 Laurencekirk | 6 | 6 | £3.0.0 | £0.6.0 | ||||
| No 6 Glenbervie | 4 | 2 | 2 | £2.15.0 | £0.5.6 | |||
| No 7 Marrykirk | 5 | 4 | 1 | £2.15.0 | £0.5.6 | |||
| Totall | 104 | 75 | 7 | 22 | £62.0.0 | £6.4.0 |
Transcribe other information
Survey of Kingcardine Shire continued [Page] 149 -- 3
In margin beside last entry before "Parishes Collected" : [-] to Book
In margin next to 7 Marrykirk: [-] to Clyde Copy
75 Single Horses of ones at £0.10.0 & £0.1.0 each is £37.10.0 £3.15.0
7 Single Horses of twos at £0.15.0 & £0.1.6 each is £5.5.0 £0.10.6
22 Single Horses of 3 a 5 at £0.17.6 & £0.1.9 each is £19.5.0 £1.18.6
104 Horses as above Totall £62.0.0 £6.4.0
I William Greig Surveyor aforesaid do hereby Certify that upon carefull examination of the
Foregoing rates and duties I find they Ammount in whole to Sixty two Pounds Sterling with the
Additional duty of ten per Cent thereon being Six pounds four Shillings Sterling, And that upon
the -- day of -- 1793 I delivered Alexander Garden Esqr Principall Collector of the said duties
for the Shire Aforesaid, an exact duplicate of the Above Account, (as will appear from
-- ) duly examined and compared with the foregoing which contained my Oath that nottices
were left with the Several persons before named or at their dwelling houses of the dates Annexed
to their respective names, requiring them within fourteen days to give in a list of their Carriage
and Sadle Horse retained or employed by them from the fifth day of April 1791 to the fifth
day of April 1792 And that the said Account or survey is made out from the lists returned
to me, And from the best information I could procure of the Carriage & Sadle horse of those
whose Lists are defficient, Neglected, or refused to give in a list thereof in terms of the Nottices
left with them as Aforesaid.
William Greig Surveyor
added IS:
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).