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 |
|---|---|---|---|---|---|---|---|---|---|
| Fordown Parish | |||||||||
| 9 Nov 1797 | Mrs Black in Brechine Widow of William Black Writer there for Mill of Kincardine | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | |||
| 18 Nov 1797 | Robert Garland at Cairntown | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | |||
| 30 Nov 1797 | John Johnston at Pittenemoon | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | |||
| 18 Nov 1797 | John Arnott Mains of Pitarrow | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | |||
| 17 Nov 1797 | Mr Alexander Lesly Minister Fordown | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | |||
| 18 Nov 1797 | Mrs MacKenzie of Woodstock | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | |||
| 16 Nov 1797 | The Rt [Right] Honble [Honourable] Lord Monboddo | 3 | 1 | 2 | £2.5.0 | £0.4.6 | £2.5.0 | ||
| 9 Nov 1797 | Dr [Doctor] James Badenach of Whiteriggs | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | |||
| 16 Nov 1797 | Mr Robert Spark at Kair | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | |||
| Alexander Webster at Mondines | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Sum | 12 | 10 | 2 | £6.15.0 | £0.13.6 | £6.15.0 | |||
| Glenbervie Parish | |||||||||
| 10 Nov 1797 | George Mill Nicolson Esqr of Glenbervie | 2 | 1 | 1 | £1.5.0 | £0.2.6 | £1.5.0 | ||
| Laurencekirk Parish | |||||||||
| 8 Nov 1797 | David Smith at Honeyhive | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | |||
| David Watson at Scotstown | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| James Smart at Powburn | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| James Croll at Powburn | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| David Cowie Mains of Halkertown | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| David Lyall at Bent of Halkertown | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Mr John Hume Officer of Excise Laurencekirk | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Doctr [Doctor] James Fordyce at Laurencekirk | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Sum | 8 | 8 | £4.0.0 | £0.8.0 | £4.0.0 | ||||
| Marykirk Parish | |||||||||
| 15 Oct 1797 | James Macdonald Esqr Inglismaldy | 2 | 1 | 1 | £1.5.0 | £0.2.6 | £1.5.0 | ||
| 27 Nov 1797 | Robert Kinnear at Pitgarvie | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | |||
| James Ruxton at Drumnagare | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| 12 Oct 1797 | Robert Clark at Balmaliddy | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | |||
| 30 Oct 1797 | Robert Anderson at Myreside Auctioneer | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | |||
| Doctor Thomas Gillies of Balmakewan | 2 | 1 | 1 | £1.5.0 | £0.2.6 | £1.5.0 | |||
| Sum | 8 | 6 | 2 | £4.10.0 | £0.9.0 | £4.10.0 | |||
| Garvock Parish | |||||||||
| 17 Aug 1797 | John Mill at Mill of Garvock | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | |||
| 16 Aug 1797 | James Napier at Redford | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | |||
| Sum | 2 | 2 | £1.0.0 | £0.2.0 | £1.0.0 | ||||
| Parishes |
Transcribe other information
Survey of Kincardine Shire Continued [Page] 163
Beside last entries on page: August as for [-] by duplicate
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).