, 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=3){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 |
|---|---|---|---|---|---|
| Chapple of Garrioch Parish | |||||
| Mr. Leslie of Balquhain | 1 | 1 | £0.10.0 | ||
| Mr. Shand Minr. [Minister] | 1 | 1 | £0.10.0 | ||
| General Horn of Loggie | 3 | 2 | 1 | £1.10.0 | |
| Total Chapple of Garrioch Ph. [Parish] | 5 | 2 | 3 | £2.10.0 | |
| Inverury Parish | |||||
| James Johnston of Woodhill | 1 | 1 | £0.10.0 | ||
| Mr. Davidson Minr. [Minister] | 1 | 1 | £0.10.0 | ||
| Total Inverury Ph. [Parish] | 2 | 2 | £1.0.0 | ||
| Daviot Parish | |||||
| Roderick MacKenzie of Glack | 1 | 1 | £0.10.0 | ||
| Mr. Francis Gordon Miln of Lumphart | 1 | 1 | £0.10.0 | ||
| Total Daviot Ph. [Parish] | 2 | 2 | £1.0.0 | ||
| Meldrum Parish | |||||
| 30 Jul 1788 | Mr. Alexander Temple Lichnet | 1 | 1 | £0.10.0 | |
| Mr. Gavin Frain Supervisor | 1 | 1 | £0.10.0 | ||
| Mr. John Elmslie | 1 | 1 | £0.10.0 | ||
| Doctor Garrioch | 1 | 1 | £0.10.0 | ||
| Dr. [Doctor] Gordon | 1 | 1 | £0.10.0 | ||
| Keith Urquhart of Meldrum | 2 | 2 | £1.0.0 | ||
| Mr. Tait Minr. [Minister] | 1 | 1 | £0.10.0 | ||
| Mr. James Forbes Forrester hill | 1 | 1 | £0.10.0 | ||
| Total Meldrum Ph. [Parish] | 9 | 2 | 7 | £4.10.0 | |
| 21 Jul 1788 | Cruden Parish | ||||
| Dr. [Doctor] Gordon of Auchluchries | 1 | 1 | £0.10.0 | ||
| Mr. James Walker Newtown | 1 | 1 | £0.10.0 | ||
| Dr. [Doctor] Smith Slains Lodge | 1 | 1 | £0.10.0 | ||
| Mr. Charles Philp Braehead | 1 | 1 | £0.10.0 | ||
| Mr. Cock Minr. [Minister] | 1 | 1 | £0.10.0 | ||
| Mr. Alexander Johnstone Midmill | 1 | 1 | £0.10.0 | ||
| Total Cruden Ph. [Parish] | 6 | 6 | £3.0.0 | ||
| 22 Jul 1788 | Peterhead Parish | ||||
| Alexander Burnet Stabler | 2 | 2 | £1.0.0 | ||
| William Bisset | 1 | 1 | £0.10.0 | ||
| Mr. John Aiken Supervisor | 1 | 1 | £0.10.0 | ||
| John Reid Balmuir | 1 | 1 | £0.10.0 | ||
| Mr. Peter Hay Hayfield | 1 | 1 | £0.10.0 | ||
| Mr. Andrew Sim Scotsmiln | 2 | 2 | £1.0.0 | ||
| Total Peterhead Ph. [Parish] | 8 | 2 | 6 | £4.0.0 |
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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).