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 |
|---|---|---|---|---|---|---|---|---|
| Brought forward | 291 | 127 | 27 | 77 | 60 | £211.2.6 | £21.2.3 | |
| Perth Parish | 3 | 1 | 2 | £2.5.0 | £0.4.6 | |||
| Forgain Parish | 11 | 3 | 8 | £8.10.0 | £0.17.6 | |||
| Kinnoul Parish | 8 | 7 | 1 | £4.5.0 | £0.8.6 | |||
| Scone Parish | 2 | 2 | £1.0.0 | £0.2.0 | ||||
| 315 | 140 | 28 | 87 | 60 | £227.2.6 | £22.14.3 | ||
| Proof | £227.2.6 | |||||||
| 140 at 10/0 [£0.10.0] | £70.0.0 | |||||||
| 28 at 15/- [£0.15.0] | £21.0.0 | |||||||
| 87 at 17/6 [£0.17.6] | £76.2.6 | |||||||
| 60 at 20/- [£1.0.0] | £60.0.0 | |||||||
| £227.2.6 | ||||||||
| £227.2.6 at 10 PCt [per cent] | £22.14.3 | |||||||
| £249.16.9 | £249.16.9 |
Transcribe other information
[Page] 81
Perth 19 November 1792 I Laurence Buchan Surveyor aforesaid do hereby
certify That upon careful Examination of the foregoing Several Rates and Duties
I find they amount to Two hundred and Forty Nine pounds
Sixteen Shillings & Nine pence str [Sterling] and this date I delivered to James Maxton
Esquire Collector of the said Duties for the Shire aforesaid an Exact Duplicate
of the Above Account duly examined and compared with the foregoing Requisitions
being left with the several Masters and Mistresses or at their Dwelling houses
to which returns were made agreeable to the Above charge
Laurence Buchan Surveyor
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).