, 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=61){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 |
|---|---|---|---|---|---|
| 1788 | Inveresk parish | ||||
| 7 & 11 Jul 1788 | Mr Chalmers Fisherow | 2 | 2 | £1.0.0 | |
| Mr Smith Timber Merchant | 1 | 1 | £0.10.0 | ||
| John Thompson Esqr Secry Excies [Secretary Excise] | 2 | 2 | £1.0.0 | ||
| James Baillie Esqr. of Olivebank | 2 | 2 | £1.0.0 | ||
| David Campbell Esq. at Clanhomie | 2 | 2 | £1.0.0 | ||
| Alexander Hall Timber Mercht. [Merchant] | 1 | 1 | £0.10.0 | ||
| Alexander Brown Manufr [Manufacturer] | 1 | 1 | £0.10.0 | ||
| David Steel Baker | 1 | 1 | £0.10.0 | ||
| Robert Verner Brewer | 1 | 1 | £0.10.0 | ||
| Capt [Captain] Rae | 1 | 1 | £0.10.0 | ||
| Robert Aitken Merchant | 1 | 1 | £0.10.0 | ||
| Alexander Hunter Merchant | 1 | 1 | £0.10.0 | ||
| John Rodger Merchant | 1 | 1 | £0.10.0 | ||
| Genl. [General] Stewart | 3 | 2 | 1 | £1.10.0 | |
| Capt [Captain] Boyle | 1 | 1 | £0.10.0 | ||
| Sir Archibald Hope | 8 | 4 | 4 | £4.0.0 | |
| Archibald Kempt Merchant | 1 | 1 | £0.10.0 | ||
| Mr Bruce Surgon | 1 | 1 | £0.10.0 | ||
| Baillie Archibald Cochrane | 1 | 1 | £0.10.0 | ||
| Mr Meggat Manufr. [Manufacturer] | 1 | 1 | £0.10.0 | ||
| Dr [Doctor] Stewart | 1 | 1 | £0.10.0 | ||
| George Young Brewer | 1 | 1 | £0.10.0 | ||
| John Dudgon Flesher | 1 | 1 | £0.10.0 | ||
| Mr Scott Farmer Mountonhall | 1 | 1 | £0.10.0 | ||
| 37 | 12 | 25 | £18.10.0 |
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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).