, Horse tax - Volume 27 - Counties (K-W) (see 'More info' for county details), E326/9/27&destination=/virtual-volumes/volume-images/volume_data-E326-9-27/REX01666?image_number=3){kind=link}
Volume contents
- 1 - 1793-5 counties , Kincardineshire
- 9 - 1793-5 counties , Kirkcudbrightshire
- 22 - 1793-5 counties , Lanarkshire
- 61 - 1793-5 counties , Midlothian
- 79 - 1793-5 counties , Moray
- 83 - 1793-5 counties , Nairnshire
- 85 - 1793-5 counties , Peeblesshire
- 91 - 1793-5 counties , Perthshire
- 101 - 1793-5 counties , Renfrewshire
- 113 - 1793-5 counties , Ross-shire
- 115 - 1793-5 counties , Roxburghshire
- 131 - 1793-5 counties , Selkirkshire
- 135 - 1793-5 counties , Shetland
- 137 - 1793-5 counties , Stirlingshire
- 147 - 1793-5 counties , West Lothian
- 155 - 1793-5 counties , Wigtownshire
| 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 |
|---|---|---|---|---|---|---|---|---|
| Glenbervie Parish | ||||||||
| 24 Jul 1794 | George Mill Nicolson of Glenbervie Esqr. | 3 | 1 | 2 | £2.10.0 | £0.4.6 | ||
| Marrykirk Parish | ||||||||
| 9 Aug 1794 | James McDonald Esqr of Ingillismaldy | 2 | 1 | 1 | £1.5.0 | £0.2.6 | ||
| 12 Jul 1794 | Robert Kinnear at Pitgarvie | 1 | 1 | £0.10.0 | £0.1.0 | |||
| James Buxton at Drumnagare | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Robert Clark at Balmalady | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| William Richardson Esqr at Kirktownhill | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| Doctr [Doctor] Thomas Gillies of Balmakewan | 3 | 1 | 2 | £2.5.0 | £0.4.6 | |||
| Totall | 10 | 6 | 2 | 2 | £6.5.0 | £0.12.6 | ||
| Garvock Parish | ||||||||
| 25 Aug 1794 | John Mill at Mill of Garvock | 1 | 1 | £0.10.0 | £0.1.0 | |||
| Parishes Collected | ||||||||
| No. 1 | Ecclesgreeg | 16 | 10 | 1 | 5 | £10.2.6 | £1.0.3 | |
| 2 | Benholm | 13 | 9 | 2 | 2 | £7.15.0 | £0.15.6 | |
| 3 | Arbuthnott | 5 | 2 | 3 | £3.12.6 | £0.7.3 | ||
| 4 | Kinneef | 5 | 5 | £2.10.0 | £0.5.0 | |||
| 5 | Dunnottar | 6 | 6 | £3.0.0 | £0.6.0 | |||
| 6 | Fetteresso | 13 | 8 | 2 | 3 | £8.2.6 | £0.16.3 | |
| 7 | Banchory | 2 | 2 | £1.0.0 | £0.2.0 | |||
| 8 | Marry Coulter | 5 | 2 | 3 | £3.12.6 | £0.7.3 | ||
| 9 | Durris | 1 | 1 | £0.10.0 | £0.1.0 | |||
| 10 | Upper Banchory | 6 | 3 | 1 | 2 | £4.0.0 | £0.8.0 | |
| 1 | Strachan | 5 | 3 | 2 | £3.5.0 | £0.6.6 | ||
| 2 | Fettercairn | 6 | 4 | 2 | £3.15.0 | £0.7.6 | ||
| 3 | Fordown | 12 | 9 | 3 | £7.2.6 | £0.14.3 | ||
| 4 | Laurencekirk | 5 | 5 | £2.10.0 | £0.5.0 | |||
| 5 | Glenbervie | 3 | 1 | 2 | £2.5.0 | £0.4.6 | ||
| 6 | Marrykirk | 10 | 6 | 2 | 2 | £6.5.0 | £0.12.6 | |
| 7 | Garvock | 1 | 1 | £0.10.0 | £0.1.0 | |||
| Totall | 114 | 77 | 8 | 29 | £69.17.6 | £6.19.9 | ||
| Proof | ||||||||
| 77 Single Horses of ones at £0.10.0 each | £38.10.0 | £3.17.0 | ||||||
| 8 Single Horses of twos at £0.15.0 each | £6.0.0 | £0.12.0 | ||||||
| 29 Single Horses of 3 at 5 at £0.17.6 | £25.7.6 | £2.10.9 | ||||||
| 114 Single Horses amounting to in Totall | £69.17.6 | £6.19.9 |
Transcribe other information
[Page] 3
Survey of Kincardine Shire continued
Carriage and Saddle Horse Tax
I William Greig Surveyor aforesaid do hereby Certify that upon carefull examination of the foregoing Rates and Duties I find they
amount to Sixtie nine pounds Seventeen shillings and Six pence Sterling with additionall dutie of ten P Ct [Per Cent] thereon being
[Six] pounds Nineteen shillings and nine pence, and that upon the ___ I delivered to Alexander Garden Collector of
Cess and of the said duties for the Shire aforesaid an exact duplicate of the above Account or Survey (as will appear from
_____ ) duly examined and Compared with the foregoing which contained my Oath that notices were left with
[the] several persons before named or at their dwelling houses of the dates annexed to their respective names, requiring them
[within] fourteen days to give in a list of their Carriage & Saddle Horses retained or employed by them for the year preceeding
[5th] day of April 1794, that the said Account or Survey is made out from the Lists returned to me and from the best
information I could procure of the Carriage and Saddle Horses of those who neglected or refused to give in a list thereof in
[terms] of the notices left with them as aforesaid.
William Greig Surveyor
Scottish Exchequer (Tax Records), Horse tax - Volume 27 - Counties (K-W) (see 'More info' for county details), E326/9/27
This volume contains information on who paid horse tax in the counties of Kincardineshire, Kinross-shire, Kirkcudbrightshire, Lanarkshire, Midlothian (Edinburghshire), Morayshire (Elgin and Forres), Nairnshire, Orkney, Peeblesshire, Perthshire, Renfrewshire, Ross-shire, Roxburghshire, Selkirkshire, Shetland (lordship of Zetland), Stirlingshire, Sutherland, West Lothian (Linlithgowshire), and Wigtownshire, 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).