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 |
|---|---|---|---|---|---|
| 27 Aug 1788 | Lochel Parish | ||||
| Mr. George Forbes Minr. [Minister] | 1 | 1 | £0.10.0 | ||
| Mr. David Scott Craigievar | 1 | 1 | £0.10.0 | ||
| Total Lochel Ph. [Parish] | 2 | 2 | £1.0.0 | ||
| Cushnie Parish | |||||
| 28 Aug 1788 | Mr. Francis Adam Minr. [Minister] | 1 | 1 | £0.10.0 | |
| Tough Parish | |||||
| Mr. Patrick Thomson Minr. [Minister] | 1 | 1 | £0.10.0 | ||
| Parishes Collected | |||||
| 1 | Belhelvie Parish | 5 | 2 | 3 | £2.10.0 |
| 2 | Foveran Parish | 11 | 2 | 9 | £5.10.0 |
| 3 | Loggie Parish | 2 | 2 | £1.0.0 | |
| 4 | Ellon Parish | 11 | 2 | 9 | £5.10.0 |
| 5 | Slains Parish | 3 | 3 | £1.10.0 | |
| 6 | Udny Parish | 5 | 2 | 3 | £2.10.0 |
| 7 | Tarvas Parish | 5 | 2 | 3 | £2.10.0 |
| 8 | Methlick Parish | 10 | 6 | 4 | £5.0.0 |
| 9 | Lumphanan Parish | 2 | 2 | £1.0.0 | |
| 10 | Cluny Parish | 11 | 6 | 5 | £5.10.0 |
| 11 | Monymusk Parish | 11 | 4 | 7 | £5.10.0 |
| 12 | Kemnay Parish | 4 | 2 | 2 | £2.0.0 |
| 13 | Chapple of Garrioch Parish | 5 | 2 | 3 | £2.10.0 |
| 14 | Inverury Parish | 2 | 2 | £1.0.0 | |
| 15 | Daviot Parish | 2 | 2 | £1.0.0 | |
| 16 | Meldrum Parish | 9 | 2 | 7 | £4.10.0 |
| 17 | Cruden Parish | 6 | 6 | £3.0.0 | |
| 18 | Peterhead Parish | 8 | 2 | 6 | £4.0.0 |
| 19 | Longside Parish | 1 | 1 | £0.10.0 | |
| 20 | Crimond Parish | 3 | 1 | 2 | £1.10.0 |
| 21 | Loanmay Parish | 9 | 5 | 4 | £4.10.0 |
| 22 | Rathen Parish | 8 | 4 | 4 | £4.0.0 |
| 23 | Fraserburgh Parish | 10 | 2 | 8 | £5.0.0 |
| 24 | Pitsligo Parish | 1 | 1 | £0.10.0 | |
| 25 | Aberdour Parish | 3 | 3 | £1.10.0 | |
| 26 | Tyrie Parish | 3 | 3 | £1.10.0 | |
| 27 | Strichen Parish | 4 | 2 | 2 | £2.0.0 |
| 28 | Old Deer Parish | 8 | 2 | 6 | £4.0.0 |
| 29 | New Deer Parish | 6 | 2 | 4 | £3.0.0 |
| 30 | Fyvie Parish | 6 | 2 | 4 | £3.0.0 |
| 31 | Monquhitar Parish | 4 | 2 | 2 | £2.0.0 |
| Parishes colld. [collected] & carrd. [carried] over | 178 | 56 | 122 | £89.0.0 |
Transcribe other information
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[Page] 12
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).