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 |
|---|---|---|---|---|---|
| 24 Oct 1797 | Kingarth | ||||
| William McLeod Bannatyne of Kaims Esqr | 2 | 2 | £0.7.6 | £0.1.6.0 |
Transcribe other information
[Page no:] 31
Survey of the rates & Duties on Carriage & Saddle Horses within the Country Parishes
of Bute Shire from 5th July 1797 to 5th April 1798 By William Ewart
Proof
2 Horses @ 3/9 each is £0.7.6
20 pr. Ct [per Cent] thereon £0.1.6
Total £0.9.0
I William Ewart Assistant Surveyor by appointment of the
Barone 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 Proof to Nine Shillings Sterling
And I caused deliver conform to this the asst. [assistant] to Alexander
May Esqr Collector of said Duties an Exact Duplicate of
this Account, which contained my Oath that Requisitions
had been delivered or left and that the Rates and Duties
charged in said account were just and true to the best
of my Skill and Knowledge and that to my belief, no person
who ought to have been charged was omitted
William Ewart
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).