, Horse tax - Volume 32 - Counties (A-P) (see 'More info' for county details), E326/9/32&destination=/virtual-volumes/volume-images/volume_data-E326-9-32/REX01666?image_number=119){kind=link}
Volume contents
- 1 - 1797-8 additional , Aberdeenshire
- 9 - 1797-8 additional , Argyle
- 13 - 1797-8 additional , Ayrshire
- 21 - 1797-8 additional , Banffshire
- 23 - 1797-8 additional , Berwickshire
- 31 - 1797-8 additional , Buteshire
- 33 - 1797-8 additional , Caithness
- 35 - 1797-8 additional , Clackmannanshire
- 39 - 1797-8 additional , Cromartyshire
- 41 - 1797-8 additional , Dunbartonshire
| Date | Masters/mistresses names and designations | Actual # of horses | Additional duty | Duty for 9 months | 20% per 37 George III |
|---|---|---|---|---|---|
| 1797 | Colonel Grant of Moy | 3 | 3 | £0.11.3 | £0.2.3.0 |
| James Brodie of Brodie Esqr | 4 | 4 | £0.15.0 | £0.3.0.0 | |
| George Grant Esq Birdsyards | 2 | 2 | £0.7.6 | £0.1.6.0 | |
| Peter Rose Watson Esq | 2 | 2 | £0.7.6 | £0.1.6.0 | |
| Sir Archibald Dunbar | 3 | 3 | £0.11.3 | £0.2.3.0 | |
| Lady Gordon Lossiemouth | 2 | 2 | £0.7.6 | £0.1.6.0 | |
| W Leslie Findrassie | 2 | 2 | £0.7.6 | £0.1.6.0 | |
| James Robertson Esqr | 2 | 2 | £0.7.6 | £0.1.6.0 | |
| John Brander Esqr | 2 | 2 | £0.7.6 | £0.1.6.0 | |
| Major Stewart Leuchars | 2 | 2 | £0.7.6 | £0.1.6.0 | |
| Alexander Innes Esqr Garmouth | 2 | 2 | £0.7.6 | £0.1.6.0 | |
| Honl [Honourable] Arthur Duff | 2 | 2 | £0.7.6 | £0.1.6.0 | |
| Robert Grant Esqr Elchies | 2 | 2 | £0.7.6 | £0.1.6.0 | |
| 30 | 30 | £5.12.6 | £1.2.6.0 | ||
| Proof 30 Horses at £0.5.0 each | £7.10.0 | ||||
| Deduct one quarters Duty | £1.17.6 | ||||
| £5.12.6d | |||||
| Twenty PCent [percent] thereon | £1.2.6d | ||||
| Total | £6.15.0 |
Transcribe other information
[Page] 119
A Survey of the Rates and Duties arising on
Additional Duty on CARRIAGE and SADDLE HORSE TAX, per 38 George III. Cap. 134
in the County of Moray from 5th July 1796 to 5 April
1797 by Robert Flyter Assistant Surveyor
22 MORAY
I Robert Flyter assistant Surveyor aforesaid Do hereby Certify that
upon Carefull Examination of the foregoing Rates & Duties I find they
amount in whole to the sum of Six Pounds Fifteen Shillings
Sterling, that the several Inhabitants were served with Requisit
ions, that they are Charged according to their Returns to me
and that I transmitted an Exact Duplicate of the foregoing
Report to Mr Patrick Duff Collector of said Duties
Robert Flyter Asst [Assistant] Surveyor
Scottish Exchequer (Tax Records), Horse tax - Volume 32 - Counties (A-P) (see 'More info' for county details), E326/9/32
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, Kirkcudbrightshire, Lanarkshire, Midlothian (Edinburghshire), Morayshire (Elgin and Forres), Nairnshire, Orkney, Peeblesshire, and Perthshire, 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).