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 | |||||
| Cockpen | 7 | 7 | £3.10.0 | ||
| Inveresk | 95 | 35 | 60 | £47.10.0 | |
| Newton | 25 | 4 | 21 | £12.10.0 | |
| Dalkeith | 56 | 13 | 43 | £28.0.0 | |
| Newbattle | 15 | 4 | 11 | £7.10.0 | |
| 198 | 56 | 142 | £99.0.0 | ||
| Page 23 | 431 | 123 | 308 | £215.10.0 | |
| 629 | 184 | 450 | £314.10.0 | ||
| NB | Baron Stewart Moncrieff to add 1 to his former Establishment per Order | 1 | 1 | £0.10.0 | |
| 630 | 185 | 450 | £315.0.0 | ||
| The following persons Charged in double Duty for making short returns [Viz] | |||||
| 5 Sep 1788 | William Mutter in Libberton Mains | 1 | 1 | £1.0.0 | |
| William Baird Upper Libberton | 1 | 1 | £1.0.0 | ||
| 8 & 9 Sep 1788 | Walter Russell Pentland Mains Laswade parish | 1 | 1 | £1.0.0 | |
| William Schoon Damhead Lawswade parish | 1 | 1 | £1.0.0 | ||
| John Schoon at Damhead Lawswade parish | 1 | 1 | £1.0.0 | ||
| Gavin Thompson at Rosline Laswade parish | 1 | 1 | £1.0.0 | ||
| 11 Sep 1788 | John Granger Collington Mill | 1 | 1 | £1.0.0 | |
| 18 Sep 1788 | James Miller Mansfield Newbattle parish | 1 | 1 | £1.0.0 | |
| 17 Oct 1788 | Samuel Charters Esqr. | 2 | 2 | £2.0.0 | |
| Robert Bagnal Westpans Inveresk parish | 1 | 1 | £1.0.0 | ||
| James Watson at Westpans Inveresk parish | 1 | 1 | £1.0.0 | ||
| 12 | 2 | 10 | £12.0.0 |
Transcribe other information
24
[Page] 68
I John Wood Surveyor aforesaid do hereby Certify That upon
carefull Examination I find these duties to amount to the
sum of three hundred & fourteen pounds ten Shillings Stg. [Sterling]
And that this day I delivered to George Cranstoun Esq.
Collector a full Duplicate of the above Acct [Account] duly [examined]
& compared Edinr. [Edinburgh] 8 Decr. [December] 1788 John Wood.
8th Decr. [December] 1788 A Duplicate of this Surcharge
given in to the Collector also this day
John Wood
Transcriber's notes
The total for Carriage Horses should be 180
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).