, 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=65){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 |
|---|---|---|---|---|---|---|---|---|
| 1792 | Island of Bute | £ | £ | |||||
| 13 Aug 1792 | William McLeod Bannatyne of Kaims | 2 | 1 | 1 | £1.5.0 | £0.2.6 | ||
| Mr. Alexander May Mountstewart | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Total | 3 | 2 | 1 | £1.15.0 | £0.3.6 |
Transcribe other information
6 [Page] 65
Island of Bute
CARRIAGE AND SADDLE HORSE TAX.
From 5th April 1792 to 5th April 1793 By Robert Aiken Surveyor
Prooff
2 Horses at £0.10.0 each is £1.0.0
1 Horse at £0.15.0 is £0.15.0
10 pr [per] Cent thereon £0.3.6
Total by prooff £1.18.6
I Robert Aiken Surveyor afforesaid
Do hereby Certify
That upon careful
Examination of the foregoing Rates
and Duties I find they amount to
one pound fifteen Shillings Sterling
which with the ten per Cent duty
thereon being three shillings and
sixpence Sterling makes them
amount in whole to one pound Eighteen
shillings and six pence Sterling And
that upon the Twelfth day
of November last I caused deliver to
Alexander May Esqr. Collector of said
Duties for said County at his office
an exact Duplicate of and duly ex-
-amined and compared with the fore-
going account which contained my Oath
that notifications were delivered or
left of the dates foresaid and that the
Rates and Duties charged in said
account were just and true to the best
of my skill and knowledge and to
the best of my belief no person
liable to be charged was omitted
Robert Aiken
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).