, Horse tax - Volume 26 - Counties (A-I) (see 'More info' for county details), E326/9/26&destination=/virtual-volumes/volume-images/volume_data-E326-9-26/REX01666?image_number=11){kind=link}
Volume contents
- 1 - 1793-5 counties , Aberdeenshire
- 17 - 1793-5 counties , Argyll
- 23 - 1793-5 counties , Ayrshire
- 45 - 1793-5 counties , Banffshire
- 49 - 1793-5 counties , Berwickshire
- 65 - 1793-5 counties , Buteshire
- 67 - 1793-5 counties , Caithness
- 69 - 1793-5 counties , Clackmannanshire
- 73 - 1793-5 counties , Cromartyshire
- 75 - 1793-5 counties , Dumbartonshire
- 83 - 1793-5 counties , Dumfriesshire
- 101 - 1793-5 counties , East Lothian
- 111 - 1793-5 counties , Fife
- 143 - 1793-5 counties , Angus
- 159 - 1793-5 counties , Inverness-shire
- 163 - 1793-5 counties , Inverness-shire
| 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 |
|---|---|---|---|---|---|---|---|---|
| Birse Parish | ||||||||
| 18 Sep 1794 | Mr Joseph Smith Minr [Minister] | 1 | 1 | £0.10.0 | £0.1.0 | |||
| Charles Innes of Ballogie | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Archibald Farquharson Finzean | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 3 | 3 | £1.10.0 | £0.3.0 | |||||
| Lumphanan Parish | ||||||||
| 19 Sep 1794 | Mr Shand Minr [Minister] | 1 | 1 | £0.10.0 | £0.1.0 | |||
| 1 | 1 | £0.10.0 | £0.1.0 | |||||
| Towie Parish | ||||||||
| 19 Sep 1794 | Mr Mearns Minr [Minister] | 1 | 1 | £0.10.0 | £0.1.0 | |||
| 1 | 1 | £0.10.0 | £0.1.0 | |||||
| Kincardine Parish | ||||||||
| 19 Sep 1794 | Sir Edward Bannerman | 1 | 1 | £0.10.0 | £0.1.0 | |||
| John Gordon of Craigmile | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| William Brebner of Lairnie | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Strachan of Camp field | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 4 | 4 | £2.0.0 | £0.4.0 | |||||
| Drumoak Parish | ||||||||
| 29 Sep 1794 | Alexander Irvine of Drum | 2 | 1 | 1 | £1.5.0 | £0.2.6 | ||
| Mr James Fraser Minr [Minister] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 3 | 2 | 1 | £1.15.0 | £0.3.6 | ||||
| Peter Coulter Parish | ||||||||
| 29 Sep 1794 | Mr Richard Smith | 1 | 1 | £0.10.0 | £0.1.0 | |||
| 1 | 1 | £0.10.0 | £0.1.0 | |||||
| Oldmachar Parish | ||||||||
| 31 [--] 1794 | Mr Roderick MacLeod | 1 | 1 | £0.10.0 | £0.1.0 | |||
| James Forbes of Seaton | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Sir William Johnston | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mr Fraser of Fraserfield | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Paton of Grandhome | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| 6 | 5 | 1 | £3.5.0 | £0.6.6 |
Transcribe other information
[Page] 11
Transcriber's notes
Month lost in fold of page.
Scottish Exchequer (Tax Records), Horse tax - Volume 26 - Counties (A-I) (see 'More info' for county details), E326/9/26
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), and Inverness-shire, between the 5th of April 1793 until the 5th of April 1795.
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).