, Horse tax - Volume 6 - Counties (A-K) (see 'More info' for county details), E326/9/6&destination=/virtual-volumes/volume-images/volume_data-E326-9-6/REX01666?image_number=4){kind=link}
Volume contents
- 1 - 1787-8 counties , Aberdeenshire
- 15 - 1787-8 counties , Argyll
- 23 - 1787-8 counties , Ayrshire
- 43 - 1787-8 counties , Banffshire
- 47 - 1787-8 counties , Berwickshire
- 63 - 1787-8 counties , Caithness
- 69 - 1787-8 counties , Clackmannanshire
- 73 - 1787-8 counties , Cromartyshire
- 75 - 1787-8 counties , Dumbartonshire
- 81 - 1787-8 counties , Dumfriesshire
- 95 - 1787-8 counties , East Lothian
- 107 - 1787-8 counties , Fife
- 127 - 1787-8 counties , Angus
- 139 - 1787-8 counties , Inverness-shire
- 143 - 1787-8 counties , Kincardinshire
- 147 - 1787-8 counties , Kinross-shire
- 151 - 1787-8 counties , Kirkcudbrightshire
| Date | Masters/mistresses names and designations | Actual # | Carriage horses <br>(10s each) | Saddle horses <br>(10s each) | Duty |
|---|---|---|---|---|---|
| Lonmay Parish brought over | 3 | 2 | 1 | £1.10.0 | |
| 21 Aug 1787 | Charles Gordon of Buthlay | 5 | 2 | 3 | £2.10.0 |
| Mr. Shand Craigelly | 1 | 1 | £0.10.0 | ||
| Total Loanmay ph. [Parish] | 9 | 5 | 4 | £4.10.0 | |
| Rathen Parish | |||||
| 21 Aug 1787 | Mr. Cummine Minr. [Minister] | 1 | 1 | £0.10.0 | |
| William Panton Mercht. [Merchant] Inverallochy | 1 | 1 | £0.10.0 | ||
| William Couper Mercht. [Merchant] Cairnbuilg | 1 | 1 | £0.10.0 | ||
| Alexander Ogilvie of Auchiries | 1 | 1 | £0.10.0 | ||
| Mrs. Forbes of Pitsligo | 2 | 2 | £1.0.0 | ||
| Dr.[Doctor] William Fraser of Memzie | 2 | 2 | £1.0.0 | ||
| Total Rathen Ph. [Parish] | 8 | 4 | 4 | £4.0.0 | |
| Fraserburgh Parish | |||||
| 21 Aug 1787 | Lord Salton | 4 | 2 | 2 | £2.0.0 |
| 22 Aug 1787 | Mr. William Miln Mercht. [Merchant] | 1 | 1 | £0.10.0 | |
| Dr [Doctor] Finlay | 1 | 1 | £0.10.0 | ||
| Captn. [Captain] Dalrymple | 1 | 1 | £0.10.0 | ||
| William Jaffray Hyrer | 1 | 1 | £0.10.0 | ||
| William Walls Hyrer | 1 | 1 | £0.10.0 | ||
| Mr William Fraser Kirktown | 1 | 1 | £0.10.0 | ||
| Total Fraserburgh Ph. [Parish] | 10 | 2 | 8 | £5.0.0 | |
| Pitsligo Parish | |||||
| 22 Aug 1787 | William Cummine of Pittully | 2 | 2 | £1.0.0 | |
| Dr. [Doctor] William Anderson Pitsligo | 1 | 1 | £0.10.0 | ||
| Total Pitsligo Ph. [Parish] | 3 | 3 | £1.10.0 | ||
| Aberdour Parish | |||||
| 22 Aug 1787 | Mr. Youngson Minr. [Minister] | 1 | 1 | £0.10.0 | |
| Mr. Gordon of Aberdour | 2 | 2 | £1.0.0 | ||
| Total Aberdour Ph. [Parish] | 3 | 3 | £1.10.0 | ||
| Tyrie Parish | |||||
| 22 Aug 1787 | Mr. Fraser Minr. [Minister] | 1 | 1 | £0.10.0 | |
| George Irvine of Boynly | 1 | 1 | £0.10.0 | ||
| George Forbes of Ladiesford | 1 | 1 | £0.10.0 | ||
| Total Tyrie Ph. [Parish] | 3 | 3 | £1.10.0 | ||
| Strichen Parish | |||||
| 23 Aug 1787 | Alexander Fraser of Strichen | 4 | 2 | 2 | £2.0.0 |
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Scottish Exchequer (Tax Records), Horse tax - Volume 6 - Counties (A-K) (see 'More info' for county details), E326/9/6
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 1787 until the 5th of April 1788.
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).