, 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=5){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 |
|---|---|---|---|---|---|
| Cluny Parish | |||||
| 11 Oct 1797 | Baron Gordon of Cluny | 6 | 6 | £1.2.6 | £0.4.6.0 |
| Miss Fraser of Castle Fraser | 3 | 3 | £0.11.3 | £0.2.3.0 | |
| 9 | 9 | £1.13.9 | £0.6.9.0 | ||
| Tullynessle Parish | |||||
| 24 ct 1797 | William Forbes Leith of Whitehaugh | 2 | 2 | £0.7.6 | £0.1.6.0 |
| 2 | 2 | £0.7.6 | £0.1.6.0 | ||
| Strathdon Parish | |||||
| 21 Oct 1797 | Alexander Leith of Glenkindy | 2 | 2 | £0.7.6 | £0.1.6.0 |
| 2 | 2 | £0.7.6 | £0.1.6.0 | ||
| Crathie Parish | |||||
| 24 Oct 1797 | Capt [Captain] Gordon of Abergeldie | 2 | 2 | £0.7.6 | £0.1.6.0 |
| 2 | 2 | £0.7.6 | £0.1.6.0 | ||
| Drumoak Parish | |||||
| 15 Nov 1797 | Alexander Irvine of Drum | 2 | 2 | £0.7.6 | £0.1.6.0 |
| 2 | 2 | £0.7.6 | £0.1.6.0 | ||
| Old Machar Parish | |||||
| 20 Jul 1797 | John Paton of Grandhome | 3 | 3 | £0.11.3 | £0.2.3.0 |
| 3 | 3 | £0.11.3 | £0.2.3.0 | ||
| Parishes Collected | |||||
| Loggie | 2 | 2 | £0.7.6 | £0.1.6.0 | |
| Ellon | 4 | 4 | £0.15.0 | £0.3.0.0 | |
| Peterhead | 4 | 4 | £0.15.0 | £0.3.0.0 | |
| Crimond | 4 | 4 | £0.15.0 | £0.3.0.0 | |
| Loanmay | 5 | 5 | £0.18.9 | £0.3.9.0 | |
| 19 | 19 | £3.11.3 | £0.14.3.0 |
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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).