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 | Parishes Collected | ||||||||
| Aberlour Parish | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Boharm Parish | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Alvah Parish | 6 | 3 | 1 | 2 | £4.0.0 | £0.9.0 | £4.0.0 | ||
| Fordyce Parish | 3 | 2 | 1 | £1.15.0 | £0.3.6 | £1.15.0 | |||
| Gamery Parish | 4 | 2 | 2 | £2.15.0 | £0.5.6 | £2.15.0 | |||
| Boyndie Parish | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Deskford Parish | 2 | 2 | £1.0.0 | £0.2.0 | £1.0.0 | ||||
| Fargland Parish | 5 | 2 | 1 | 2 | £3.10.0 | £0.7.0 | £3.10.0 | ||
| Ordiequhill Parish | 3 | 1 | 2 | £2.5.0 | £0.4.6 | £2.5.0 | |||
| Rothiemay Parish | 3 | 2 | 1 | £1.15.0 | £0.3.6 | £1.15.0 | |||
| Belly Parish | 12 | 2 | 3 | 7 | £10.12.6 | £1.1.3 | £10.12.6 | ||
| Keith Parish | 4 | 4 | £2.0.0 | £0.4.0 | £2.0.0 | ||||
| Grange Parish | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Banff Parish | 10 | 1 | 9 | £9.10.0 | £0.19.0 | £9.10.0 | |||
| Marnoch Parish | 2 | 2 | £1.0.0 | £0.2.0 | £1.0.0 | ||||
| Mortulich Parish | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Rathven Parish | 5 | 3 | 2 | £3.5.0 | £0.6.6 | £0.3.5 | |||
| 64 | 31 | 4 | 13 | 16 | £45.17.6 | £4.11.9 | £45.17.6 | ||
| Proof | |||||||||
| 31 Horses at £0.10.0 is | £15.10.0 | ||||||||
| 4 Horses at £0.15.0 is | £3.0.0 | ||||||||
| 13 Horses at £0.17.6 | £11.7.6 | ||||||||
| 16 Horses at £1.0.0 | £16.0.0 | ||||||||
| £45.17.6 | |||||||||
| £4.11.9 | |||||||||
| Additional duty | £45.17.6 | ||||||||
| £96.6.9 | Total |
Transcribe other information
[Page] 33
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).