, 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=79){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 |
|---|---|---|---|---|---|---|---|---|
| Dumbartonshire | ||||||||
| Cardross Parish | 17 | 11 | 1 | 5 | £10.12.6 | £1.1.3 | ||
| Row Parish | 4 | 2 | 2 | £2.15.0 | £0.5.6 | |||
| Roseneath Parish | 3 | 3 | £1.10.0 | £0.3.0 | ||||
| Arrochar Parish | 4 | 4 | £2.0.0 | £0.4.0 | ||||
| Kilmaronock Parish | 4 | 4 | £2.0.0 | £0.4.0 | ||||
| Luss Parish | 11 | 7 | 4 | £7.0.0 | £0.14.0 | |||
| Bonhill Parish | 18 | 12 | 6 | £11.5.0 | £1.2.6 | |||
| West Kilpatrick Parish | 31 | 25 | 2 | 4 | £17.10.0 | £1.15.0 | ||
| East Kilpatrick Parish | 25 | 14 | 3 | 8 | £16.5.0 | £1.12.6 | ||
| Kirkintilloch Parish | 22 | 21 | 1 | £11.5.0 | £1.2.6 | |||
| Cumbernauld Parish | 9 | 4 | 5 | £7.0.0 | £0.14.0 | |||
| Grand Total | 148 | 107 | 7 | 29 | 5 | £89.2.6 | £8.18.3 | |
| £8.18.3 | ||||||||
| £98.0.9 | ||||||||
| 107 | Horses @ £0.10.0 | £53.10.0 | ||||||
| 7 | Horses @ £0.15.0 | £5.5.0 | ||||||
| 29 | Horses @ £0.17.6 | £25.7.6 | ||||||
| 5 | Horses @ £1.0.0 | £5.0.0 | ||||||
| 148 | £89.2.6 | |||||||
| 10 per Ct [Cent] on £89.2.6 | £8.18.3 | |||||||
| £98.0.9 |
Transcribe other information
[Page] 79
5
I David Hutcheson Surveyor aforesaid Do hereby
certify that upon careful examination of the foregoing several rates &
duties find that they amount in whole to the sum of Ninety Eight pounds
and Ninepence Sterling And that upon this day I delivered to Thomas
Ewing Esqr. of Keppoch Collector of these duties an exact duplicate
of this account duly examined and compared with the foregoing
and found to agree therewith, which contained my oath that notices
or requisitions were left with the foregoing Inhabitants of the dates
set against their respective names and that were charged
conform to their returns or to my knowledge information or belief that
they were liable in said duties -
David Hutcheson
Glasgow 4th January
1793
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).