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 |
|---|---|---|---|---|---|---|---|---|---|
| 1797 | Kilmaurs | ||||||||
| 20 Nov 1797 | Robert Morrice of Craig | 3 | 1 | 2 | £2.5.0 | £0.4.6 | £2.5.0 | ||
| 21 Nov 1797 | John Cunningham Carmilbank | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | |||
| Total | 4 | 2 | 2 | £2.15.0 | £0.5.6 | £2.15.0 | |||
| Stewartown | |||||||||
| 23 Nov 1797 | William Cunningham of Lainshaw | 5 | 1 | 4 | £4.0.0 | £0.8.0 | £4.0.0 | ||
| 22 Nov 1797 | John Kerr Flesher | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | |||
| William Kerr Flesher | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| John Picken Horse Hyrer | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| David Wylie Flesher | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Thomas Smith | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Total | 10 | 6 | 4 | £6.10.0 | £0.13.0 | £6.10.0 | |||
| Dreghorn | |||||||||
| 27 Nov 1797 | Neil Snodgrass of Cunninghamhead | 2 | 1 | 1 | £1.5.0 | £0.2.6 | £1.5.0 | ||
| Capt. [Captain] Montgomerie Anwick Lodge | 4 | 1 | 3 | £0.3.2.6 | £0.6.3 | £3.2.6 | |||
| William McCreadie of Pearston | 3 | 1 | 2 | £2.5.0 | £0.4.6 | £2.5.0 | |||
| Total | 9 | 3 | 1 | 5 | £6.12.6 | £0.13.3 | £6.12.6 | ||
| Country part of Irvine | |||||||||
| 28 Nov 1797 | Honbl. [Honourable] Capt. [Captain] Hamilton of Bourtreehill | 3 | 1 | 2 | £2.5.0 | £0.4.6 | £2.5.0 | ||
| John Howie Horse setter | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Total | 4 | 2 | 2 | £2.15.0 | £0.5.6 | £2.15.0 | |||
| Dundonald | |||||||||
| 30 Nov 1797 | Colonel Fullerton of Fullerton | 7 | 1 | 6 | £6.10.0 | £0.13.0 | £6.10.0 | ||
| Alexander Fairlie of Fairlie | 3 | 1 | 2 | £2.5.0 | £0.4.6 | £2.5.0 | |||
| Hugh Baillie of Newfield | 6 | 1 | 5 | £5.10.0 | £0.11.0 | £5.10.0 | |||
| John McKerral of Hillhouse | 4 | 1 | 3 | £3.2.6 | £0.6.3 | £3.2.6 | |||
| 1 Dec 1797 | G.V. Brown in Holms | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | |||
| Mrs Hay Collellan | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| John Hay Paulston | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Mrs. McAdam Auchens | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Total | 24 | 8 | 5 | 11 | £19.7.6 | £1.18.9 | £19.7.6 |
Transcribe other information
Page 5th [Page] 23
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).