Volume contents
- 1 - 1792-3 counties , Lanarkshire
- 29 - 1792-3 counties , Midlothian
- 63 - 1792-3 counties , Moray
- 67 - 1792-3 counties , Nairnshire
- 69 - 1792-3 counties , Peeblesshire
- 75 - 1792-3 counties , Perthshire
- 83 - 1792-3 counties , Renfrewshire
- 95 - 1792-3 counties , Ross-shire
- 99 - 1792-3 counties , Roxburghshire
- 111 - 1792-3 counties , Selkirkshire
- 115 - 1792-3 counties , Shetland
- 117 - 1792-3 counties , Stirlingshire
- 129 - 1792-3 counties , Sutherland
- 131 - 1792-3 counties , West Lothian
- 139 - 1792-3 counties , Wigtownshire
| 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 | Abernethie Parish | |||||||
| 17 Aug 1792 | Alexander Murray of Aiton | 2 | 1 | 1 | £1.5.0 | £0.2.6 | ||
| James Paterson of Carpou | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| 4 | 2 | 2 | £2.10.0 | £0.5.0 | ||||
| Dron Parish | ||||||||
| John Donaldson in Dron | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Arngask Parish | ||||||||
| 18 Aug 1792 | Heugh Hay of Paris | 1 | 1 | £0.10.0 | £0.1.0 | |||
| Rhynd Parish | ||||||||
| William Summervile Rhynd | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Kinier in Fingas | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| William Cunningham in Elcho | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 3 | 3 | £1.10.0 | £0.3.0 | |||||
| Dunbarnie Parish | ||||||||
| David Craigie of Dunbarnie | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| The Rt Hle [Right Honourable] Lady Elizabeth Moncrieff | 3 | 1 | 2 | £2.5.0 | £0.4.6 | |||
| Mr David Beatson Minr [Minister] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Alexander Stoddart Balenrick | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 7 | 4 | 1 | 2 | £4.10.0 | £0.9.0 | |||
| Perth Parish | ||||||||
| Ebenezer Marshall of Feu | 3 | 1 | 2 | £2.5.0 | £0.4.6 | |||
| Forgain Parish | ||||||||
| Robert Oliphant Esqr Rossie | 5 | 1 | 4 | £4.0.0 | £0.8.0 | |||
| Ebenezer Oliphant of Condie | 3 | 1 | 2 | £2.5.0 | £0.4.6 | |||
| John Grant in Freeland house | 3 | 1 | 2 | £2.5.0 | £0.4.6 | |||
| 11 | 3 | 8 | £8.10.0 | £0.17.0 | ||||
| Kinnoul Parish | ||||||||
| 20 Aug 1792 | Alexander Robertson of Strowan | 2 | 1 | 1 | £1.5.0 | £0.2.6 | ||
| Alexander Moncrieff in Woodend | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| George Meliss Rose Mount | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Whittet in Ganochy | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Gardner for hyre | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Alexander Young for hyre | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Stewart of Taybank | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 8 | 7 | 1 | £4.5.0 | £0.8.6 | ||||
| Scone Parish | ||||||||
| Patrick Mathew Sherrifftown | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Mathew in Room | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 2 | 2 | £1.0.0 | £0.2.0 |
Transcribe other information
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Scottish Exchequer (Tax Records), Horse tax - Volume 24 - Counties (see 'More info' for county details), E326/9/24
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, Kirkcudbrightshire, Lanarkshire, Midlothian (Edinburghshire), Morayshire (Elgin and Forres), Nairnshire, Peeblesshire, Perthshire, Renfrewshire, Ross-shire, Roxburghshire, Selkirkshire, Shetland (lordship of Zetland), Stirlingshire, Sutherland, West Lothian (Linlithgowshire), and Wigtownshire, 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).