, 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=3){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 |
|---|---|---|---|---|---|---|---|---|
| Fraserburgh Parish | ||||||||
| 13 Aug 1792 | Lord Salton | 4 | 1 | 3 | £3.2.6 | £0.6.3 | ||
| Baillie George Daniel | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mr William Milne Mercht [Merchant] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Charles Wemys | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Dr [Doctor] Findlay | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| James Gray Mercht [Merchant] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mr John Dalrymple Mercht [Merchant] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| William Jaffray Hyrer | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mr William Fraser Kirktown | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 12 | 9 | 3 | £7.2.6 | £0.14.3 | ||||
| Pitsligo Parish | ||||||||
| 13 Aug 1792 | Mr Greig Minr [Minister] | 1 | 1 | £0.10.0 | £0.1.0 | |||
| Mr William Garden Bracapark | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Dr [Doctor] William Anderson Pitsligo | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 3 | 3 | £1.10.0 | £0.3.0 | |||||
| Aberdour Parish | ||||||||
| 13 Aug 1792 | Mr Youngson Minr [Minister] | 1 | 1 | £0.10.0 | £0.1.0 | |||
| Mr William Gordon of Aberdour | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| 3 | 2 | 1 | £1.15.0 | £0.3.6 | ||||
| Tyrie Parish | ||||||||
| 13 Aug 1792 | Mr Fraser Minr [Minister] | 1 | 1 | £0.10.0 | £0.1.0 | |||
| George Forbes of Ladys ford | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| 3 | 2 | 1 | £1.15.0 | £0.3.6 | ||||
| Strichen Parish | ||||||||
| 14 Aug 1792 | Alexander Fraser of Strichen | 4 | 1 | 3 | £3.2.6 | £0.6.3 | ||
| Old Deer Parish | ||||||||
| 14 Aug 1792 | James Ferguson of Kinmundy | 1 | 1 | £0.10.0 | £0.1.0 | |||
| Mr Stevens Crichie | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Alexander Russel Junr [Junior] of Old deer | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| Mr Bassil Anderson Minr [Minister] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mr Watt Sapine brae | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| James Ferguson of Pitfour | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| James Buchan of Knock | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| James Farquharson of Bruxie | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| 10 | 8 | 2 | £5.10.0 | £0.11.0 | ||||
| GS. | General Surveyor |
Transcribe other information
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Page 3d.
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).