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 |
|---|---|---|---|---|---|
| 1787 | Parishes Collected | ||||
| Brought over | 25 | 12 | 13 | £12.10.0 | |
| Fordyce Parish | 7 | 2 | 5 | £3.10.0 | |
| Boyndie | 3 | 1 | £1.10.0 | ||
| Banff | 8 | 4 | 4 | £4.0.0 | |
| Gamrie | 2 | 2 | £1.0.0 | ||
| Alva | 2 | 2 | £1.0.0 | ||
| Forglen | 6 | 4 | 2 | £3.0.0 | |
| Marnoch | 7 | 7 | £3.10.0 | ||
| Rothiemay | 6 | 2 | 4 | £3.0.0 | |
| Grange | 2 | 2 | £1.0.0 | ||
| Kieth | 10 | 10 | £5.0.0 | ||
| Boharm | 2 | 2 | £1.0.0 | ||
| Mortlich | 4 | 4 | £2.0.0 | ||
| Aberlour | 3 | 3 | £1.10.0 | ||
| Inveraven | 1 | 1 | £0.10.0 | ||
| Kirkmichael | 1 | 1 | £0.10.0 | ||
| 89 | 24 | 65 | £44.10.0 |
Transcribe other information
46 Survey of the Carriage and Horse Tax Continued
Prooff.
24 Carriage Horses @ £0.10.0 ea. is £12.0.0
65 Saddle Horses @ £0.10.0 is £32.10.0
£44.10.0
I Patrick McDonald Surveyor aforesaid do hereby certify that upon careful examination
of the several foregoing rates and Duties on Carriage and Saddle Horses I find they
Amount in whole to Forty four Pounds Ten Shilllings Sterling And that upon the
Twelfth Day of November Currt. [Current] I delivered to John Reid Collector of said Duties for
the County of Banff aforesaid an exact Duplicate of the above Acct. [Account] duly examined
and compared with the foregoing which contained my Oath that the foregoing
Inhabitants were duly served with requisitions of the dates aforesaid and that
the assessments are made up from the lists and answers now in my possession
Patrick McDonald
Sworn before me at Tues the 10th Nov 1787
Alexander Grant J.P. [Justice of the Peace]
Banff County Horse Tax
Ending 5th April 1788
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).