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 |
|---|---|---|---|---|---|---|---|---|
| Kilmaurs | ||||||||
| 13 [--] 1794 | Capt. [Captain] Ralston Kilmaurs house | 1 | 1 | £0.10.0 | £0.1.0 | |||
| John Cuninghame of Caddel | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| Robert Morris of Craig | 3 | 1 | 2 | £2.5.0 | £0.4.6 | |||
| John Cuninghame Carmelbank | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mr Millar Minr [Minister] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Total | 8 | 5 | 1 | 2 | £5.0.0 | £0.10.0 | ||
| Dalrymple | ||||||||
| 28 [--] 1794 | Miss Fullarton Skeldon | 2 | 1 | 1 | £1.5.0 | £0.2.6 | ||
| Munkton | ||||||||
| 25 [--] 1794 | John Smith Fairfield | 1 | 1 | £0.10.0 | £0.1.0 | |||
| James Reed Horsesetter Neuton | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| George Jamieson Gardenstreet | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| William Alison Saltpanns | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Dr. [Doctor] Andrew Mitchell Minr. [Minister] | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| Mrs Fullarton Fairfield | 3 | 1 | 2 | £2.5.0 | £0.4.6 | |||
| 27 [--] 1794 | Alexander Gardner Esqre Ladykirk | 1 | 1 | £0.10.0 | £0.1.0 | |||
| Robert Ried Esqre Adamton | 3 | 1 | 2 | £2.5.0 | £0.4.6 | |||
| Alexander Bickett flesher Neuton | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Total | 14 | 9 | 1 | 4 | £8.15.0 | £0.17.6 |
Transcribe other information
[page] 39
Transcriber's notes
Dates 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).