, 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=53){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 |
|---|---|---|---|---|---|---|---|---|---|
| 24 Oct 1797 | Kingarth | ||||||||
| William McLeod Bannatyne of Kaims Esqr | 2 | 1 | 1 | £1.5.0 | £0.2.6 | £1.5.0 | |||
| Proof 2 Car. [Carriage] or Saddle Horse | £1.5.0 | ||||||||
| 10 pr Ct [per cent] thereon | £0.2.6 | ||||||||
| Additional Duty | £1.5.0 | ||||||||
| Total | £2.12.6 |
Transcribe other information
[Page] 53
Survey of the rates and Duties on Carriage or Saddle Horses within the Country Parishes of Buteshire
from 5th April 1797 to 5th April 1798 By William Ewart
I William Ewart Assistant Surveyor (by appointment of the Barons of His
Majesty's Court of Exchequer) to Robert Aiken Surveyor of the Counties of Ayr and
Bute Do hereby Certify that upon careful examination of the foregoing Rates and
Duties I find they amount by prooff to Two pounds twelve shillings and sixpence
Sterling . And I caused deliver, conform to his Receipt, to Alexander May Esquire
Collector of the said duties an exact Duplicate of this Account which contained my
oath that requisitions were delivered or left and that the rates and duties charged
in the said account were just and true conform to the best of my skill and knowledge
and to my belief and no person to my knowledge ommitted who ought to have
been charged
[signed] William Ewart
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).