, Horse tax - Volume 10 - Counties (L-W) (see 'More info' for county details), E326/9/10&destination=/virtual-volumes/volume-images/volume_data-E326-9-10/REX01666?image_number=159){kind=link}
Volume contents
- 1 - 1788-9 counties , Lanarkshire
- 29 - 1788-9 counties , Midlothian
- 71 - 1788-9 counties , Moray
- 75 - 1788-9 counties , Nairnshire
- 77 - 1788-9 counties , Orkney
- 79 - 1788-9 counties , Peeblesshire
- 85 - 1788-9 counties , Perthshire
- 93 - 1788-9 counties , Renfrewshire
- 109 - 1788-9 counties , Ross-shire
- 113 - 1788-9 counties , Roxburghshire
- 129 - 1788-9 counties , Selkirkshire
- 133 - 1788-9 counties , Stirlingshire
- 145 - 1788-9 counties , Sutherland
- 147 - 1788-9 counties , West Lothian
- 155 - 1788-9 counties , Wigtownshire
| Date | Masters/mistresses names and designations | Actual # | Carriage horses <br>(10s each) | Saddle horses <br>(10s each) | Duty |
|---|---|---|---|---|---|
| Parishes collected | |||||
| Penningham Parish | 10 | 10 | £5.0.0 | ||
| Country part of Wigtoun | 2 | 2 | £1.0.0 | ||
| Kirkinner | 6 | 6 | £3.0.0 | ||
| Sorbie | 16 | 4 | 12 | £8.0.0 | |
| Country part of Whithorn | 16 | 2 | 14 | £8.0.0 | |
| Glasserton | 19 | 6 | 13 | £9.10.0 | |
| Mochrum | 14 | 2 | 12 | £7.0.0 | |
| Glenluce | 8 | 2 | 6 | £4.0.0 | |
| Kirkmaiden | 8 | 4 | 4 | £4.0.0 | |
| Stonykirk | 7 | 4 | 3 | £3.10.0 | |
| Leswade | 8 | 4 | 4 | £4.0.0 | |
| Portpatrick | 3 | 3 | £1.10.0 | ||
| Kirkholm | 7 | 7 | £3.10.0 | ||
| Inch | 8 | 2 | 6 | £4.0.0 | |
| Newluce | 2 | 2 | £1.0.0 | ||
| Kirkcowan | 1 | 1 | £0.10.0 | ||
| 135 | 30 | 105 | £67.10.0 | ||
| Proof 135 Horses at 10/- [£0.10.0] each is £67.10.0 - |
Transcribe other information
[Page] 159 -- 5
Survey of the Carriage and Horse Tax. in the Shire of Wigton
continued
I Anthony Macmillan Surveyor aforesaid do hereby Certify that upon careful
examination of the foregoing Rates & Duties I find they amount in Whole
to the Sum of Sixty Seven Pounds ten Shillings Sterling; and that
upon the Twelfth day of November one thousand seven hundred eighty eight I delivered to Mr
Thomas Adair Writer to the Signet Collector of the said Duties
an exact Duplicate of the foregoing which contained my Oath that
Requisitions were left with or at the dwelling houses of the Several
foregoing Persons of the dates annexed to their names that
were to be charged with the sums hereby Certified to be due
from them - Anthony Macmillan
Scottish Exchequer (Tax Records), Horse tax - Volume 10 - Counties (L-W) (see 'More info' for county details), E326/9/10
This volume contains information on who paid horse tax in the counties of Lanarkshire, Midlothian (Edinburghshire), Morayshire (Elgin and Forres), Nairnshire, Orkney, Peeblesshire, Perthshire, Renfrewshire, Ross-shire, Roxburghshire, Selkirkshire, Shetland (lordship of Zetland), Stirlingshire, Sutherland, West Lothian (Linlithgowshire), and Wigtownshire, 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).