, 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=59){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 | Parishes Collected | ||||||||
| 1. | Alloa Town | 21 | 12 | 2 | 7 | £14.10.0 | £1.9.0 | £14.10.0 | |
| 2. | Alloa Parish | 6 | 6 | £3.0.0 | £0.6.0 | £3.0.0 | |||
| 3. | Clackmanan Parish | 24 | 12 | 1 | 3 | 8 | £17.7.6 | £1.14.9 | £17.7.6 |
| 4. | Logie Parish | 7 | 6 | 1 | £3.15.0 | £0.7.6 | £3.15.0 | ||
| 5. | Tillycoultry Parish | 7 | 3 | 4 | £5.0.0 | £0.10.0 | £5.0.0 | ||
| 6. | Dollar Parish | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | |||
| Totall | 66 | 40 | 4 | 7 | 15 | £44.2.6 | £4.8.3 | £44.2.6 | |
| Proof | |||||||||
| 40 Horses @ 10/. [£0.10.0] Each | is | £20.0.0 | |||||||
| 4. Horses @ 15/. Each | is | £3.0.0 | |||||||
| 7. Horses @ 17/6 [£0.17.6] Each | is | £6.2.6 | |||||||
| 15. Horses @ £1.0.0 Each | is | £15.0.0 | |||||||
| £44.2.6 | |||||||||
| The 10 p ct. [per cent] thereon | is | £4.8.3 | |||||||
| The addl [additional] duty | is | £44.2.6 | |||||||
| Total | £92.13.3 |
Transcribe other information
[Page] 59
(3)
Clackmanan County CARRIAGE AND SADDLE HORSE TAX. Survey Continued
I John Boyd Surveyor aforesaid Do hereby Certify That upon carefull
Examination of the foregoing Rates and Duties I find they amount in
whole to the Sum of Ninety Two Pounds thirteen Shillings and three
pence Sterling And that upon the Twentieth day of November
last I Delivered to Mr John Jameson Collector for the foresaid County
of Clackmanan an Exact Dupplicate of the foregoing Survey which
contained my oath that the several persons before named were
duly Served with Requisitions and Notices whereby they were to be
charged with the several duties hereby Certified to be due by them
John Boyd Surveyor
Linlithgow 30. December
1797.
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).