, 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=24){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 |
|---|---|---|---|---|---|---|---|---|---|
| 1797 | Stair | ||||||||
| 4 Dec 1797 | James Cook Stair Aird | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | |||
| Mungo Smith of Drongan | 3 | 1 | 2 | £2.5.0 | £0.4.6 | £2.5.0 | |||
| Archibald Montgomerie of Stair | 3 | 1 | 2 | £2.5.0 | £0.4.6 | £2.5.0 | |||
| David Morrison Trabochmains | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Total | 8 | 4 | 4 | £5.10.0 | £0.11.0 | £5.10.0 | |||
| Sorn | |||||||||
| 5 Dec 1797 | Dr. [Doctor] Tennant who had 6 horses sold his Estate resides at Edinr [Edinburgh] the Purchaser reported this in [Edinburgh] | ||||||||
| George Rankine Burnhead | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| J. Farquhar Gray of Gilmilnscroft | 2 | 1 | 1 | £1.5.0 | £0.2.6 | £1.5.0 | |||
| 6 Dec 1797 | A. Campbell of Auckmannoch | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | |||
| Hugh Ross Catrine | 2 | 1 | 1 | £1.5.0 | £0.2.6 | £1.5.0 | |||
| Robert Allan Cotton Works | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Total | 7 | 5 | 2 | £4.0.0 | £0.8.0 | £4.0.0 | |||
| Mauchline | |||||||||
| Mrs. McGill Kingencleugh | 2 | 1 | 1 | £1.5.0 | £0.2.6 | £1.5.0 | |||
| Claud Alexander of Ballamyle | 3 | 1 | 2 | £2.5.0 | £0.4.6 | £2.5.0 | |||
| Alexander Cooper of Smithston | 2 | 1 | 1 | £1.5.0 | £0.2.6 | £1.5.0 | |||
| Gavin Hamilton Writer | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| 7 Dec 1797 | Dr. [Doctor] McKenzie | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | |||
| Total | 9 | 5 | 2 | 2 | £5.15.0 | £0.11.6 | £5.15.0 | ||
| Tarbolton | |||||||||
| 8 Dec 1797 | William Cunningham of Enterkine | 3 | 1 | 2 | £2.5.0 | £0.4.6 | £2.5.0 | ||
| Earl Eglinton | 11 | 1 | 10 | £10.10.0 | £1.1.0 | £10.10.0 | |||
| John Steven Sharwood | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| 9 Dec 1797 | Hugh Ronald Bennals | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | |||
| Hugh Reid Drumley | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Total | 17 | 5 | 2 | 10 | £14.5.0 | £1.8.6 | £14.5.0 | ||
| Craigie | |||||||||
| 12 Dec 1797 | Capt. [Captain] Wallace of Cairnhill | 2 | 1 | 1 | £1.5.0 | £0.2.6 | £1.5.0 | ||
| James Neil of Barnwell | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| John Kennedy of Underwood | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Total | 4 | 3 | 1 | £2.5.0 | £0.4.6 | £2.5.0 |
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[Page] 24
Page 6th
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).