, Horse tax - Volume 9 - Counties (A-K) (see 'More info' for county details), E326/9/9&destination=/virtual-volumes/volume-images/volume_data-E326-9-9/REX01666?image_number=10){kind=link}
Volume contents
- 1 - 1788-9 counties , Aberdeenshire
- 17 - 1788-9 counties , Argyll
- 27 - 1788-9 counties , Ayrshire
- 47 - 1788-9 counties , Banffshire
- 51 - 1788-9 counties , Berwickshire
- 67 - 1788-9 counties , Buteshire
- 69 - 1788-9 counties , Caithness
- 71 - 1788-9 counties , Clackmannanshire
- 75 - 1788-9 counties , Cromartyshire
- 77 - 1788-9 counties , Dumbartonshire
- 89 - 1788-9 counties , Dumfriesshire
- 103 - 1788-9 counties , East Lothian
- 145 - 1788-9 counties , Angus
- 157 - 1788-9 counties , Inverness-shire
- 161 - 1788-9 counties , Kincardineshire
- 165 - 1788-9 counties , Kinross-shire
- 169 - 1788-9 counties , Kirkcudbrightshire
| Date | Masters/mistresses names and designations | Actual # | Carriage horses <br>(10s each) | Saddle horses <br>(10s each) | Duty |
|---|---|---|---|---|---|
| Newhills Parish | |||||
| 22 Aug 1788 | Mr. Smith Paper Milns | 1 | 1 | £0.10.0 | |
| Dr. [Doctor] Donaldson Auchmull | 1 | 1 | £0.10.0 | ||
| Principal Chalmers of Sclattie | 1 | 1 | £0.10.0 | ||
| Mr. John Brown Minr. [Minister] | 1 | 1 | £0.10.0 | ||
| Total Newhills Ph. [Parish] | 4 | 4 | £2.0.0 | ||
| 26 Aug 1788 | Neather Banchory Parish | ||||
| James Craig Miln of Cults | 1 | 1 | £0.10.0 | ||
| Peter Culter Parish | |||||
| Mr. James Watson Binghill | 1 | 1 | £0.10.0 | ||
| Alexander Udny of Udny | 3 | 2 | 1 | £1.10.0 | |
| Mr. Richard Smith Papermilns | 1 | 1 | £0.10.0 | ||
| Mr. George Mark Minr. [Minister] | 1 | 1 | £0.10.0 | ||
| Total Peter Culter Ph. [Parish] | 6 | 2 | 4 | £3.0.0 | |
| 25 Aug 1788 | Drumoack Parish | ||||
| Mr. James Fraser Minr. [Minister] | 1 | 1 | £0.10.0 | ||
| Alexander Irvine of Drum | 2 | 2 | £1.0.0 | ||
| Total Drumoack Ph. [Parish] | 3 | 3 | £1.10.0 | ||
| 12 Oct 1788 | Aboyne Parish | ||||
| Mr Thomas Gordon Minr. [Minister] | 1 | 1 | £0.10.0 | ||
| Lewis Innes of Balnacraig | 1 | 1 | £0.10.0 | ||
| Total Aboyne Ph. [Parish] | 2 | 2 | £1.0.0 | ||
| Birse Parish | |||||
| Mr. George Knowles Minr. [Minister] | 1 | 1 | £0.10.0 | ||
| Sir Edward Bannerman | 2 | 2 | £1.0.0 | ||
| Total Birse Ph. [Parish] | 3 | 3 | £1.10.0 | ||
| 15 Oct 1788 | Crathy Parish | ||||
| Francis Farquharson of Monaltrie, Allanmore | 2 | 2 | £1.0.0 | ||
| Mr. Charles Farquharson Cluny | 1 | 1 | £0.10.0 | ||
| Captn. [Captain] Gordon Abergeldie | 1 | 1 | £0.10.0 | ||
| Mrs. Farquharson of Inverey, Balmoral | 1 | 1 | £0.10.0 | ||
| Total Crathy Ph. [Parish] | 5 | 3 | 2 | £2.10.0 | |
| 16 Oct 1788 | Glenmuick Parish | ||||
| Charles Gordon of Abergeldie Birkhall | 2 | 2 | £1.0.0 | ||
| James Farquharson of Inverey, Ballater | 1 | 1 | £0.10.0 | ||
| Captn. [Captain] MacDonald Rinetton | 1 | 1 | £0.10.0 | ||
| Total Glenmuick Ph. [Parish] | 4 | 3 | 1 | £2.0.0 |
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Carriage and Horse Tax
Scottish Exchequer (Tax Records), Horse tax - Volume 9 - Counties (A-K) (see 'More info' for county details), E326/9/9
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 1788 until the 5th of April 1789.
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).