Volume contents
- 1 - 1797-8 counties , Aberdeenshire
- 13 - 1797-8 counties , Argyll
- 19 - 1797-8 counties , Ayrshire
- 31 - 1797-8 counties , Banffshire
- 35 - 1797-8 counties , Berwickshire
- 53 - 1797-8 counties , Buteshire
- 55 - 1797-8 counties , Caithness
- 57 - 1797-8 counties , Clackmannanshire
- 61 - 1797-8 counties , Cromartyshire
- 63 - 1797-8 counties , Dunbartonshire
- 71 - 1797-8 counties , Dumfriesshire
- 99 - 1797-8 counties , East Lothian
- 107 - 1797-8 counties , Fife
- 135 - 1797-8 counties , Angus
- 157 - 1797-8 counties , Inverness-shire
- 161 - 1797-8 counties , Kincardineshire
- 167 - 1797-8 counties , Kinross-shire
- 171 - 1797-8 counties , Kirkcudbrightshire
| Date | Masters/mistresses names and designations | Actual # | 1 horse | 2 horses | 3-5 horses | 6 or more horses | Duty | 10% per 31 George III | 10% per 36 George III |
|---|---|---|---|---|---|---|---|---|---|
| Parishes Collected Brot [Brought] over | 204 | 124 | 32 | 38 | 10 | £129.5.0 | £12.18.6 | £129.5.0 | |
| 10 P [Per] Cent | £12.18.6 | ||||||||
| £142.3.6 | |||||||||
| Addl [Additional] | duty | £129.5.0 | |||||||
| £271.8.6 |
Transcribe other information
Page 10th
[Page] 10
Prooff
124 at 10/ ..... [£0.10.0] ....£62.0.0
32 [at] 15/ ..... [£0.15.0] ....£24.0.0
38 [at] 17/6 ... [£0.17.6] ... £33.5.0
10 [at] 20/ ....... [£1.0.0] .... £10.0.0
204................................... £129.5.0
10 P [Per] Cent on the above £12.18.6
Addl [Additional] duty ... £129.5.0
£271.8.6
Aberdeen 21 February 1798 I Charles Farquharson Surveyor aforesaid do hereby
Certify that upon carefull examination of the foregoing Rates and Duties
I find they amount to One hundred and Twenty nine pounds, five Shillings
Sterl., [Sterling] Likewise the additional duty thereon of ten P [Per] Cent Twelve pounds
eighteen Shillings and Sixpence Sterl., [Sterling] also the Additional duty of One
hundred and Twenty nine pounds, five Shillings Sterl. [Sterling] And that upon
the Twenty first day of February 1798 I delivered to Mr William Copland Depute Collector of
said Duties for the Shire aforesaid an exact duplicate of the
above account as will appear from his receipt hereunto affixed duly
examined and compared with the foregoing, which contained my oath
that requisitions were left with the Several persons before named
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
and Saddle Horses, retained or employed by them from the 5 day of April
1796 to the 5th April 1797, and 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 whose lists
are deficient, and others who neglected or refused to give in a list
thereof in terms of the notices left with them as aforesaid.
Charles Farquharson
At Aberdeen 21st Febry [February] 1798
Sworn before
George More J.P. [Justice of the Peace]
Scottish Exchequer (Tax Records), Horse tax - Volume 29 - Counties (A-K) (see 'More info' for county details), E326/9/29
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), Inverness-shire, Kincardineshire, Kinross-shire, and Kirkcudbrightshire, between the 5th of April 1797 until the 5th of April 1798.
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).