, 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=160){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 |
|---|---|---|---|---|---|---|---|---|
| Brought Forward | 91 | 56 | 11 | 12 | 12 | £58.15.0 | £5.17.6 | |
| William Fraser of Killbokie | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| James Fraser of Belladrum | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| Coll. [Colonel] Fraser of Bruach | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| Alexander Fraser of Struie | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| Capt. [Captain] Hugh Fraser of Eskadale | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| James Grant of Corrmonee | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| Mrs. Grant of Sheogly | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| Capt. [Captain] Wellson, Lochlinet | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Capt. [Captain] Grant of Lakefield | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| Capt. [Captain] Grant of Borlumbeg | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Major Grant Glenmorison | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| Patrick Grant Esqr. of Glenmorison | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Capt. [Captain] Allan Grant of Inverwick | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Thomas Fraser of Dellcattack | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Sir James Grant of Grant Barrt [Baronet] | 6 | 1 | 5 | £5.10.0 | £0.11.0 | |||
| Capt. [Captain] Grant of Gorton | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Capt. [Captain] Forbess of Curr | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Peter Grant of Rothiemurcus | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| Capt. [Captain] Grant of Down | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Coll. [Colonel] William Grant late of The 42nd Regiment | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Capt. [Captain] John McPherson of Invereashie | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| Mr McPherson of Banchar | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Capt. [Captain] McPherson of Belleroan | 1 | 1 | £0.10. | £0.1.0 | ||||
| Mr Alexander Clark at Ruthven | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Capt. [Captain] Duncan McPherson at Noodmore | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Capt. [Captain] Charles McPherson at Gordonhall | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Lieut. [Lieutenant] Alexander Clark at Invernahaven | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Coll. [Colonel] McPherson at Catlodge | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Lachlan McPherson of Breekachy | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John McLean at Clunie | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Patrick Robertson of Dellchuinnie | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mr Evan Clark at Essentullich | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mr. Allan McPherson of Shenvalle | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mr. William Mitchel at Aberarder | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Lieut. [Lieutenant] Alexander McDonell at Moy | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Alexander McDonell of Garvabeg | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mr. McLeod of Island Riach | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mr. McLeod of Arnsdale | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Donald McDonald of Broadford | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John McLeod of Razay | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Lieut. [Lieutenant] Alexander McDonald of Airds | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Lieut. [Lieutenant] John Martin of Floddigary | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Lieut. [Lieutenant] William McLeod of Unish | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John McDonald of Grishernish | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Major McLeod of Bellmeanach | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Neil McLeod of Gesto | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| William McLeod of Oze | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Coll. [Colonel] McLeod of Tallasker | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Angus McAulay Factor for D.M.D. | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| James McDonald of Knock | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Alexander McAlister of Strathaires | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mr J Nicolson of Skernish | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| James McDonald of Skabost | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Lieut. [Lieutenant] Alexander McDonald of Lyndale | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mr. John McLean at Bay | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mr. Kenneth McLeod of Swardale | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 161 | 112 | 20 | 12 | 17 | £98.10.0 | £9.17.0 |
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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).