, Horse tax - Volume 29 - Counties (A-K) (see 'More info' for county details), E326/9/29&destination=/virtual-volumes/volume-images/volume_data-E326-9-29/REX01666?image_number=159){kind=link}
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 |
|---|---|---|---|---|---|---|---|---|---|
| Forward | 112 | 81 | 15 | 5 | 11 | £67.2.6 | £6.14.3 | £67.2.6 | |
| 22 Jul 1797 | John Macleod Esq Razay | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | |||
| Colonel Macleod of Talisker | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| 27 Jul 1797 | Captain Campbell Kingshouse | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | |||
| 29 Jul 1797 | Mr Colin McDonald Boisdale | 2 | 1 | 1 | £1.5.0 | £0.2.6 | £1.5.0 | ||
| Mr MacDond [MacDonald] Askernish | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| 21 Jul 1797 | A MacAlister Esqr Strathaird | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | |||
| 119 | 87 | 16 | 5 | 11 | £70.17.6 | £7.1.9 | £70.17.6 | ||
| NB Major Frazer of Newton not liable being with his Regt. [Regiment] in Ireland. | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| 118 | 86 | 16 | 5 | 11 | £70.7.6 | £7.0.9 | £70.7.6 | ||
| Forward | 112 | 81 | 15 | 5 | 11 | £67.2.6 | £6.14.3 | £67.2.6 | |
| 27 Jul 1787 | Captain Campbell Kingsborrow | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | |||
| Proof viz | |||||||||
| 86 Horses @ £0.10.0 Each is | £43.0.0 | ||||||||
| 16 Horses @ £0.15.0 Each is | £12.0.0 | ||||||||
| 5 Horses @ £0.17.6 Each is | £4.7.6 | ||||||||
| 11 Horses @ £1.0.0 Each is | £11.0.0 | ||||||||
| £70.7.6 | |||||||||
| 10p [per] Cent on £70.7.6 P [per] 31 George III | £7.0.9 | ||||||||
| Additional Duty p [per] 36 George 3 | £70.7.6 | ||||||||
| £147.14.9 |
Transcribe other information
[Page] 159
We John Rose Surveyor and Alexander MacRae Assistant Aforesaid Do hereby Certify
That upon Careful Examination we find the foregoing Duties amount to One Hundred
and Forty Eighte pounds Sixteen Shillings and Ninepence Sterling And We
hereby Make Oath (Each for himself,) that the preceding Inhabitants were duly
served with Requisitions of the dates foresaid, and that they were Charged according
to their Several Returns or the best Information
Sworn Before Me At Nairn
the Eight day of, January 1798
John Rose Surveyor
Alexander MacRae Asst [Assistant]
John Fraser JP [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).