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 | Channelkirk Parish | ||||
| 26 Aug 1788 | George Sommerville Airhouse | 2 | 1 | 1 | £1.0.0 |
| John Sommerville Hillhouse | 1 | 1 | £0.10.0 | ||
| William Bertrem Hertside | 1 | 1 | £0.10.0 | ||
| Robert Hoggarth Carfrae | 1 | 1 | £0.10.0 | ||
| Alexander Sommerville Kirktonhill | 1 | 1 | £0.10.0 | ||
| Robert Mercer Netherhowden | 1 | 1 | £0.10.0 | ||
| Alexander Dobson Colilaw | 1 | 1 | £0.10.0 | ||
| James Thomson Bowerhouses | 1 | 1 | £0.10.0 | ||
| 9 | 1 | 8 | £4.10.0 | ||
| The Parishes Collected | |||||
| Cockburnspath | 14 | 14 | £7.0.0 | ||
| Abbay St Bathans | 3 | 3 | £1.10.0 | ||
| Cranshaws | 2 | 2 | £1.0.0 | ||
| Longformacus | 11 | 2 | 9 | £5.10.0 | |
| Buncle | 14 | 1 | 13 | £7.0.0 | |
| Coldinghame | 45 | 5 | 40 | £22.10.0 | |
| Ayton | 29 | 4 | 25 | £14.10.0 | |
| Eymouth | 12 | 4 | 8 | £6.0.0 | |
| Chirnside | 22 | 2 | 20 | £11.0.0 | |
| Fowlden | 8 | 2 | 6 | £4.0.0 | |
| Mordington | 16 | 16 | £8.0.0 | ||
| Hutton | 20 | 5 | 15 | £10.0.0 | |
| Ladykirk | 13 | 2 | 11 | £6.10.0 | |
| Whitsome | 13 | 13 | £6.10.0 | ||
| Edrom | 46 | 12 | 34 | £23.0.0 | |
| Dunse | 39 | 4 | 35 | £19.10.0 | |
| Langton | 3 | 1 | 2 | £1.10.0 | |
| Polwarth | 3 | 3 | £1.10.0 | ||
| Foggo | 11 | 1 | 10 | £5.10.0 | |
| Swinton | 11 | 11 | £5.10.0 | ||
| Coldstream | 22 | 2 | 20 | £11.0.0 | |
| Eccles | 36 | 8 | 28 | £18.0.0 | |
| Greenlaw | 24 | 2 | 22 | £12.0.0 | |
| Gordon | 10 | 10 | £5.0.0 | ||
| Westruther | 11 | 2 | 9 | £5.10.0 | |
| Legertwood | 10 | 10 | £5.0.0 | ||
| Earlston | 36 | 10 | 26 | £18.0.0 | |
| Martin | 28 | 8 | 20 | £14.0.0 | |
| Nenthorn | 12 | 4 | 8 | £6.0.0 | |
| Lauder | 8 | 8 | £4.0.0 | ||
| Channelkirk | 9 | 1 | 8 | £4.0.0 | |
| Carried over | 541 | 82 | 459 | £270.10.0 | |
| Proof 82 Carriage Horses at 10/- [£0.10.0] is £41.0.0 carried over | |||||
| 459 Saddle Horses at 10/- [£0.10.0] is £229.10.0 carried over | |||||
| see next Page £270.10.0 Ster [Sterling] |
Transcribe other information
[Page] 65
P. [Page] 15 -- Survey of the Carriage and Horse Tax Continued.
Transcriber's notes
Channelkirk: This entry transcribed as entered £4.0.0, Parish list entry for Channelkirk is given as £4.10.0. Total number of horses given for each entry is 9.
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).