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 |
|---|---|---|---|---|---|---|---|---|
| 1794 | Moneyfeith Parish | |||||||
| 3 Jul 1794 | John Arclay at Grange | 1 | 1 | £0.10.0 | £0.1.0 | |||
| William Cairncross at Arsludie | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| James Duncan at Balmossie | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| George Anderson at Barnhill | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| David Arclay Ethie Beatton | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Revd [Reverend] Mr Johnston | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| George Weir mill of Omachie | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Alexander Anderson at Balmossie | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| William Raitt west Balgillo | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| William Lourie east Balgillo | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Peter Rogers at the Laws | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Robert Pattullo at Omachie | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Totall | 12 | 12 | £6.0.0 | £0.12.0 | ||||
| Guthrie Parish | ||||||||
| 21 Aug 1794 | Robert Johnston at Kirbuddo | 1 | 1 | £0.10.0 | £0.1.0 | |||
| John Guthrie Esq of Guthrie | 3 | 1 | 2 | £2.5.0 | £0.4.6 | |||
| Totall | 4 | 2 | 2 | £2.15.0 | £0.5.6 | |||
| Kirkden Parish | ||||||||
| 20 Aug 1794 | Maj [Major] David Gardyne of Middeltoun | 2 | 1 | 1 | £1.5.0 | £0.2.6 | ||
| Mrs Lyell of Gardyne | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| James Mudie of Pitmuies | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Thomas Scott of Leaguston | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| William Kidd at Ressock | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Peter Low at Scurry | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| David Foord at Gask | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Totall | 9 | 7 | 2 | £5.0.0 | £0.10.0 | |||
| Dunnichen Parish | ||||||||
| 22 Aug 1794 | George Dempster Esq of Dunnichen | 2 | 1 | 1 | £1.5.0 | £0.2.6 | ||
| Mrs Gall at Windy edge | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| William Morgan at Dunbarrow | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Pullar at Lounie | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Totall | 5 | 4 | 1 | £2.15.0 | £0.5.6 |
Transcribe other information
[page] 154
Survey Continued
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).