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 | Coylton | ||||
| 22 Dec 1797 | John Steele of Gadgirth | 2 | 2 | £0.7.6 | £0.1.6.0 |
| John Hamilton of Sundrum | 5 | 5 | £0.18.9 | £0.3.9.0 | |
| Total | 7 | 7 | £1.6.3 | £0.5.3.0 | |
| Kirkoswald | |||||
| 23 Dec 1797 | Earl of Cassillis | 10 | 10 | £1.7.6 | £0.7.6.0 |
| Total | 10 | 10 | £1.7.6 | £0.7.6.0 | |
| Girvan | |||||
| 27 Dec 1797 | Mrs. Hamilton Trochraig | 3 | 3 | £0.11.3 | £0.2.3.0 |
| Total | 3 | 3 | £0.11.3 | £0.2.3.0 | |
| Dailly | |||||
| 27 Dec 1797 | Sir Archibald Cathcart | 3 | 3 | £0.11.3 | £0.2.3.0 |
| Sir Adam Fergusson | 3 | 3 | £0.11.3 | £0.2.3.0 | |
| 28 Dec 1797 | Capt. [Captain] Kennedy of Drummillan | 2 | 2 | £0.7.6 | £0.1.6.0 |
| Thomas Kennedy of Denure | 7 | 7 | £1.6.3 | £0.5.3.0 | |
| Total | 15 | 15 | £2.16.3 | £0.11.3.0 | |
| Straiton | |||||
| 28 Dec 1797 | Quinten McAdam of Craigengillan | 4 | 4 | £0.15.0 | £0.3.0.0 |
| Total | 4 | 4 | £0.15.0 | £0.3.0.0 | |
| Kirkmichael | |||||
| 29 Dec 1797 | David Kennedy of Kirkmichael | 3 | 3 | £0.11.3 | £0.2.3.0 |
| Total | 3 | 3 | £0.11.3 | £0.2.3.0 |
Transcribe other information
[Page] 17
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).