, 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=14){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 |
|---|---|---|---|---|---|---|---|---|
| Parishes Collected Brot [Brought] Over | 285 | 188 | 28 | 51 | 18 | £177.12.6 | £17.15.3 | |
| Birse | 3 | 3 | £1.10.0 | £0.3.0 | ||||
| Lumphanan | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Forvie | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Kincardine | 4 | 4 | £2.0.0 | £0.4.0 | ||||
| Drumoak | 3 | 2 | 1 | £1.15.0 | £0.3.6 | |||
| Peter Coulter | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Old Machar | 6 | 5 | 1 | £3.5.0 | £0.6.6 | |||
| 304 | 205 | 30 | 51 | 18 | £187.12.6 | £18.15.3 | ||
| 10 P. [Per] Cent | £18.15.3 | |||||||
| £206.7.9 | ||||||||
| Proof | ||||||||
| 205 at 10/ [£0.10.0] | £102.10.0 | |||||||
| 30 [at] 15/ [£0.15.0] | £22.10.0 | |||||||
| 51 [at] 17/6 [£0.17.6] | £44.12.6 | |||||||
| 18 [at] 20/ [£1.0.0] | £18.0.0 | |||||||
| £187.12.6 | ||||||||
| 10 P. [Per] Cent | £18.15.3 | |||||||
| £206.7.9 |
Transcribe other information
Page 14th
14
Aberdeen January 1795 I Charles Farquharson Surveyor aforesa [aforesaid]
do hereby Certify, that upon carefull examination of the forego [foregoing]
Rates and duties, I find they amount to one hundred & eighty
Seven pounds twelve Shillings & Sixpence Sterl. [Sterling] Likewise with
additional dutie thereon of ten P [Per] Cent eighteen pounds
ten Shillings & three pence Sterl. [Sterling] and that upon the Seventeenth
day of January 1795 I delivered to Mr John Durno Collector of
the Said duties for the Shire aforesaid, an exact duplicate [of]
the above account (as will appear from his Receipt here unto a [affixed]
duly examined and compared with the foregoing, which [con-]
tained my oath that requisitions were left with the Seve [Several]
persons before named, or at their dwelling houses, of t [the]
dates annexed to their respective Names, requiring them wi [within]
fourteen days to give in a list of their Carriage & Saddle Hors [Horses]
retained or employed by them from the 5th day of April [1793]
Transcriber's notes
Words 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).