, 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=51){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 |
|---|---|---|---|---|---|---|---|---|---|
| 1798 | |||||||||
| 31 Mar 1798 | John Fordyce Esq. of Ayton p. [per] amended return | 4 | 4 | £3.2.6 | £0.6.3 | £3.2.6 | |||
| John Home Esq. W. [Writer] S. [Signet] p. [per] amended return | 2 | 2 | £1.5.0 | £0.2.6 | £1.5.0 | ||||
| William Robertson Esq. p. [per] amended return of 4 horses in place of 2 charged making a difference of | £1.17.6 | £0.3.9 | £1.17.6 | ||||||
| £6.5.0 | £0.12.6 | £6.5.0 | |||||||
| Brought down | £15.0.0 | ||||||||
| addl. [additonal] duty of 20 percent p. [per] supplement | £1.16.0 | ||||||||
| £16.16.0 |
Transcribe other information
[Page] 51-- 5/2
Additional Survey of the CARRIAGE AND SADDLE HORSE TAX. in Berwickshire
from the 5 April 1797 to 5 April 1798 by William Johnstone Surveyor.
Sum of these Duties p. [per] 25th and 29th of Geo 3 is £6.5.0
Sum of the 10 p. [per] cent on the above p. [per] 31st Geo 3 is £0.12.6
Sum of Additional duty p. [per] 36th of Geo 3 is £6.5.0
Total Amount of these Duties is £13.2.6
10 per Cent on Old Duty at 20 p Cent [percent] in New £1.17.6
£15.0.0
I William Johnstone Collector aforesaid do hereby Certify that upon carefull examination I find
the foregoing duties amount to the sum Thirteen Pounds two shill. [Shillings] and six pence Ster. [Sterling] and that
upon the 1 April 1798 I delivered to David Renton Collector of these duties an exact duplicate of
this Acct. [Account] duely examined and Compared And that the foregoing Inhabitants were charged in conformity
to their amended returns Or the Information received from the Tax Office in Edinburgh that they
were liable in said duties. William Johnstone Survr. [Surveyor].
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).