, 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=48){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 Over | 68 | 43 | 1 | 10 | 14 | £45.0.0 | £4.10.0 | |
| Mr Ballingal Minr [Minister] Forglen | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mr George Gordon Minr [Minister] Mortlich | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 70 | 45 | 1 | 10 | 14 | £46.0.0 | £4.12.0 | ||
| Dutys on horses | £46.0.0. | |||||||
| Ten per Cent on £46.0.0 | £4.12.0 | |||||||
| £50.12.0 | ||||||||
| Proof | ||||||||
| 45 horses @ £0.10.0 each is | £22.10.0 | |||||||
| 1 horse @ £0.15.0 each is | £0.15.0 | |||||||
| 10 horses @ £0.17.6 each is | £8.15.0 | |||||||
| 14 horses @ £1.0.0 each is | £14.0.0 | |||||||
| £46.0.0 | ||||||||
| Add ten per Cent on £46.0.0 | £4.12.0 | £50.12.0 | as above |
Transcribe other information
[Page] 48
2
Survey Continued
I Patrick Mdonald Survr [Surveyor] do hereby certify that Upon careful examination
of the foregoing Rates and duties I find they amount to fifty
pound twelve shillings Sterling And that I delivered to John Reid Collr [Collector]
of said duties for the County of Banff an exact duplicate of the above
Acct. [Account] duly examind and compaird with the foregoing which contained
My Oath that Notices were left with the the Several Inhabitants [and]
that the Assessments are made up from the Lists and Answers [in]
my Possession
Patrick M'Donald Survr [Surveyor]
£50.12.0 Ster [Sterling]
Sworn before me at Nairn
24 Nov. [November] 1792
John Rose J:P: [Justice of the Peace]
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).