, 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=4){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 |
|---|---|---|---|---|---|
| Longside Parish | |||||
| Mr. Robert Kilgour Kinmundy | 1 | 1 | £0.10.0 | ||
| 24 Jul 1788 | Crimond Parish | ||||
| Robert Stephen of Broadland | 1 | 1 | £0.10.0 | ||
| Alexander Annan of Haddo | 1 | 1 | £0.10.0 | ||
| Captn. [Captain] Robison Loggie | 1 | 1 | £0.10.0 | ||
| Total Crimond Ph. [Parish] | 3 | 1 | 2 | £1.10.0 | |
| Loanmay Parish | |||||
| James Cumming of Kininmont | 2 | 2 | £1.0.0 | ||
| Alexander Miln of Crimondmoggat | 1 | 1 | £0.10.0 | ||
| Charles Gordon of Buthlay | 5 | 2 | 3 | £2.10.0 | |
| Mr. Shand Craigelly | 1 | 1 | £0.10.0 | ||
| Total Loanmay Ph. [Parish] | 9 | 5 | 4 | £4.10.0 | |
| Rathen Parish | |||||
| Mr. Cumming Minr. [Minister] | 1 | 1 | £0.10.0 | ||
| William Panton Mert. [Merchant] Inverallochy | 1 | 1 | £0.10.0 | ||
| William Couper Mert. [Merchant] Cairnbuilg | 1 | 1 | £0.10.0 | ||
| Alexander Ogilvie Auchiries | 1 | 1 | £0.10.0 | ||
| Mrs Forbes of Pitsligo | 2 | 2 | £1.0.0 | ||
| Dr. [Doctor] William Fraser of Memzie | 2 | 2 | £1.0.0 | ||
| Total Rathen Ph. [Parish] | 8 | 4 | 4 | £4.0.0 | |
| 23 Jul 1788 | Frasersburgh Parish | ||||
| Lord Salton | 4 | 2 | 2 | £2.0.0 | |
| Mr. William Miln Mert. [Merchant] | 1 | 1 | £0.10.0 | ||
| Dr. [Doctor] Finlay | 1 | 1 | £0.10.0 | ||
| Captn. [Captain] Dalrymple | 1 | 1 | £0.10.0 | ||
| William Jaffray Hyrer | 1 | 1 | £0.10.0 | ||
| William Walls Hyrer | 1 | 1 | £0.10.0 | ||
| Mr. William Fraser Kirktown | 1 | 1 | £0.10.0 | ||
| Total Frasersburgh Ph. [Parish] | 10 | 2 | 8 | £5.0.0 | |
| Pitsligo Parish | |||||
| Dr. [Doctor] William Anderson Pitsligo | 1 | 1 | £0.10.0 | ||
| Aberdour Parish | |||||
| Mr. Youngson Minr. [Minister] | 1 | 1 | £0.10.0 | ||
| Mr. Gordon of Aberdour | 2 | 2 | £1.0.0 | ||
| Total Aberdour Ph. [Parish] | 3 | 3 | £1.10.0 |
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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).