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 |
|---|---|---|---|---|---|
| 1788 | Laurencekirk Parish | ||||
| 3 Sep 1788 | Alexander Smart in Polburn | 1 | 1 | £0.10.0 | |
| James Croll in Polburn | 1 | 1 | £0.10.0 | ||
| 16 Sep 1788 | John Beattie at Miln of Halkertown | 1 | 1 | £0.10.0 | |
| David Cowie at Mains of Halkertown | 1 | 1 | £0.10.0 | ||
| Mr David Forbes Minister | 1 | 1 | £0.10.0 | ||
| Doctr Charles Walker at Laurencekirk | 1 | 1 | £0.10.0 | ||
| Mr James Badenach at Johnstown | 1 | 1 | £0.10.0 | ||
| James Mill in Brintown | 1 | 1 | £0.10.0 | ||
| Totall | 8 | 8 | £4.0.0 | ||
| Marrykirk Parish | |||||
| 20 Sep 1788 | James Mcdonald Esqr at Ingillismaldie | 1 | 1 | £0.10.0 | |
| James Walker at Ingillismaldie | 1 | 1 | £0.10.0 | ||
| 18 Sep 1788 | Robert Kinnear at Pitgarvie | 1 | 1 | £0.10.0 | |
| James Buxton at Drumnagair | 1 | 1 | £0.10.0 | ||
| The Honble [Honourable] John Master of Arbuthnott at Haltown | 3 | 2 | 1 | £1.10.0 | |
| Doctr [Doctor] James Badenach Balmakewan | 1 | 1 | £0.10.0 | ||
| Robert Clark in Balmaliddy | 1 | 1 | £0.10.0 | ||
| Totall | 9 | 4 | 5 | £4.10.0 | |
| Parishes Collected | |||||
| No 1 -- Ecclesgreig | 13 | 2 | 11 | £6.10.0 | |
| No 2 -- Benholm | 11 | 4 | 7 | £5.10.0 | |
| No 3 -- Arbuthnott | 3 | 3 | £1.10.0 | ||
| No 4 -- Kinneff | 2 | 2 | £1.0.0 | ||
| No 5 --- Dunnottar | 4 | 4 | £2.0.0 | ||
| No 6 -- Fetteresso | 11 | 2 | 9 | £5.10.0 | |
| No 7 -- Banchory | 3 | 3 | £1.10.0 | ||
| No -- 8 Nig | 1 | 1 | £0.10.0 | ||
| No 9 -- Marry Coulter | 5 | 5 | £2.10.0 | ||
| No 10 -- Durris | 2 | 2 | £1.0.0 | ||
| No 1 -- Upper Banchory | 6 | 2 | 4 | £3.0.0 | |
| No 2 -- Strachan | 5 | 2 | 3 | £2.10.0 | |
| No 3 -- Fettercairn | 7 | 2 | 5 | £3.10.0 | |
| No 4 -- Fordown | 8 | 8 | £4.0.0 | ||
| No 5 -- Glenbervie | 1 | 1 | £0.10.0 | ||
| No 6 -- Laurencekirk | 8 | 8 | £4.0.0 | ||
| No 7 -- Marrykirk | 9 | 4 | 5 | £4.10.0 | |
| Totall | 99 | 18 | 81 | £49.10.0 | |
| 18 Carriage Horses as above at 10s [£0.10.0] each is | £9.0.0 | ||||
| 81 Saddle Horses as above @10s [£0.10.0] each | £40.10.0 | £49.10.0 |
Transcribe other information
[Page] 163
Carriage and Horse Tax of Kingcardine Shire continued
[Compared] in left margin at end of Marrykirk Parish
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).