, 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=2){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 |
|---|---|---|---|---|---|---|---|---|
| Cruden Brought Over | 2 | 2 | £1.0.0 | £0.2.0 | ||||
| Mr Cock Minr [Minister] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Alexander Johnston Midmills | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Dr [Doctor] Smith of Auldie | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| The Earl of Errol | 3 | 1 | 2 | £2.5.0 | £0.4.6 | |||
| 8 | 6 | 2 | £4.15.0 | £0.9.6 | ||||
| Peterhead Parish | ||||||||
| 10 Aug 1792 | Mr James Forbes Junr [Junior] | 1 | 1 | £0.10.0 | £0.1.0 | |||
| Alexander Burnet Stabler | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| William Bisset Hyrer | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mr John Aitken Supervisor | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| James Moir of Invernettie | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| Mr Peter Hay Hayfield | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Leith Hyrer | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| Mr Andrew Sims | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| 12 | 8 | 4 | £7.0.0 | £0.14.0 | ||||
| Longside Parish | ||||||||
| 10 Aug 1792 | Mr Robert Gilgour Kinmundie | 1 | 1 | £0.10.0 | £0.1.0 | |||
| Mr Grig Minr [Minister] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 2 | 2 | £1.0.0 | £0.2.0 | |||||
| Crimond Parish | ||||||||
| 11 Aug 1792 | Mr Harvey of Broad land | 6 | 1 | 5 | £5.10.0 | £0.11.0 | ||
| Capt [Captain] Robieson Loggie | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 7 | 2 | 5 | £6.0.0 | £0.12.0 | ||||
| Loanmay Parish | ||||||||
| 11 Aug 1792 | James Cummine of Kininmont | 2 | 1 | 1 | £1.5.0 | £0.2.6 | ||
| Peter Mill of Crimon mogat | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Charles Gordon of Cairnies | 5 | 1 | 4 | £4.0.0 | £0.8.0 | |||
| Mr Shand Craig Mie | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 9 | 4 | 1 | 4 | £6.5.0 | £0.12.6 | |||
| 11 Aug 1792 | Rathan Parish | |||||||
| Mr Cummine Minr [Minister] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| William Paton Mercht [Merchant] Inveralachie | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| William Couper Cairnbulg | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| George Ogilvie of Auchiries | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mrs Forbes Pitsligo | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| Dr [Doctor] William Fraser of Memsie | 3 | 1 | 2 | £2.5.0 | £0.4.6 | |||
| 9 | 6 | 1 | 2 | £5.10.0 | £0.11.0 |
Transcribe other information
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Page 2d.
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).