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 | |||||
| Aberdalgie Parish | |||||
| 13 Jun 1788 | The Right Honle [Honourable] Earl Kinnoul | 14 | 6 | 8 | £7.0.0 |
| James Roy | 1 | 1 | £0.10.0 | ||
| 15 | 6 | 9 | £7.10.0 | ||
| Fortaviot Parish | |||||
| John Hepburn Belchess Esqr | 3 | 3 | £1.10.0 | ||
| James Buchan | 2 | 1 | 1 | £1.0.0 | |
| John White | 1 | 1 | £0.10.0 | ||
| 6 | 1 | 5 | £3.0.0 | ||
| Dunning Parish | |||||
| 14 Jun 1788 | The Rt [Right] Hle [Honourable] Lady Rollo | 3 | 2 | 1 | £1.10.0 |
| Tullealan Parish | |||||
| Robert Walker Mercht [Merchant] | 1 | 1 | £0.10.0 | ||
| Culross Parish | |||||
| 16 Jun 1788 | The Rt [Right] Honle [Honourable] Lord Dundonald | 1 | 1 | £0.10.0 | |
| Sir Charles Preston Bar [Baronet] | 2 | 2 | £1.0.0 | ||
| Andrew Clark Esquire | 2 | 2 | £1.0.0 | ||
| Richard Dundass Esquire | 1 | 1 | £0.10.0 | ||
| James Dalgleish Esqr | 1 | 1 | £0.10.0 | ||
| 7 | 5 | 2 | £3.10.0 | ||
| Gask Parish | |||||
| 30 Jun 1788 | Laurence Oliphant Esqr | 2 | 2 | £1.0.0 | |
| Trinity Gask | |||||
| Thomas Hepburn Esqr | 1 | 1 | £0.10.0 | ||
| Blackfoord Parish | |||||
| 02 Jul 1788 | The Rt [Right] Hle [Honourable] Lady Strathallan | 1 | 1 | £0.10.0 | |
| George Haldane Esqr | 3 | 2 | 1 | £1.10.0 | |
| 4 | 2 | 2 | £2.0.0 | ||
| Muthel Parish | |||||
| The Rt [Right] Hle [Honourable] James Drummond | 6 | 2 | 4 | £3.0.0 | |
| Sir William Stirling Bart [Baronet] | 4 | 2 | 2 | £2.0.0 | |
| William Graham Esqr | 3 | 2 | 1 | £1.10.0 | |
| David Graham Esqr | 3 | 2 | 1 | £1.10.0 | |
| Thomas Keir | 1 | 1 | £0.10.0 | ||
| David Robertson | 1 | 1 | £0.10.0 | ||
| Robert Drummond | 2 | 1 | 1 | £1.0.0 | |
| 20 | 9 | 11 | £10.0.0 | ||
| Logie Parish | |||||
| Francis Masterton Esq | 2 | 2 | £1.0.0 | ||
| Dunblane Parish | |||||
| 03 Jul 1788 | William Stirling Esqr | 5 | 2 | 3 | £2.10.0 |
| John Stirling Esqr | 4 | 2 | 2 | £2.0.0 | |
| Sir James Campbell Bar [Baronet] | 3 | 2 | 1 | £1.10.0 | |
| Henry Russel | 1 | 1 | £0.10.0 | ||
| George Menzies | 1 | 1 | £0.10.0 | ||
| 14 | 6 | 8 | £7.0.0 |
Transcribe other information
A Survey of the Rates and Duties on Carriage and Sadle horses
[Arisen] in the Shire of Perth from 5 Apr [April] 1788 to 5 Apr [April] 1789 by Laurence Buchan Surveyor.
Perthshire 7, 45, [page] 85
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).