Volume contents
- 1 - 1789-90 counties , Lanarkshire
- 41 - 1789-90 counties , Midlothian
- 85 - 1789-90 counties , Moray
- 89 - 1789-90 counties , Nairnshire
- 91 - 1789-90 counties , Orkney
- 97 - 1789-90 counties , Perthshire
- 107 - 1789-90 counties , Renfrewshire
- 121 - 1789-90 counties , Ross-shire
- 125 - 1789-90 counties , Roxburghshire
- 139 - 1789-90 counties , Selkirkshire
- 143 - 1789-90 counties , Shetland
- 145 - 1789-90 counties , Stirlingshire
- 159 - 1789-90 counties , Sutherland
- 161 - 1789-90 counties , West Lothian
- 173 - 1789-90 counties , Wigtownshire
| Date | Masters/mistresses names and designations | Actual # | Carriage horses <br>(10s each) | Saddle horses <br>(10s each) | Duty |
|---|---|---|---|---|---|
| 4-5 Sep 1789 | Port Glasgow | ||||
| Doctor A Mollison | 1 | 1 | £0.10.0 | ||
| Mrs Colo [Colonel] Powlett | 1 | 1 | £0.10.0 | ||
| Duncan McPherson Horsesetter | 2 | 2 | £1.0.0 | ||
| William Lang | 1 | 1 | £0.10.0 | ||
| James Lang | 1 | 1 | £0.10.0 | ||
| John Boyd | 1 | 1 | £0.10.0 | ||
| John Lesslie | 1 | 1 | £0.10.0 | ||
| John Laird | 1 | 1 | £0.10.0 | ||
| Thomas McGill | 1 | 1 | £0.10.0 | ||
| Total | 11 | 11 | £5.10.0 | ||
| 3 - 4 Sep 1789 | Greenock Town Parish | ||||
| Baillie Robert Lee | 1 | 1 | £0.10.0 | ||
| Doctor Gavin Fullerton | 1 | 1 | £0.10.0 | ||
| John Miller, Mercht [Merchant] | 1 | 1 | £0.10.0 | ||
| Mr McKenzie, Landwaiter | 1 | 1 | £0.10.0 | ||
| William Campbell | 1 | 1 | £0.10.0 | ||
| Robert Hill, Horsesetter | 2 | 2 | £1.0.0 | ||
| James Taylor, Bowend | 1 | 1 | £0.10.0 | ||
| Archibald Wilson, Flesher | 1 | 1 | £0.10.0 | ||
| Walter Bain, Cooper | 1 | 1 | £0.10.0 | ||
| Andrew Hill, Surgeon | 1 | 1 | £0.10.0 | ||
| John Hamilton, Mercht [Merchant] | 1 | 1 | £0.10.0 | ||
| James Love | 1 | 1 | £0.10.0 | ||
| Widow Whyte, Horsesetter | 2 | 2 | £1.0.0 | ||
| John McAdam | 1 | 1 | £0.10.0 | ||
| Carried over | 16 | 16 | £8.0.0 |
Transcribe other information
Survey by David Hutcheson, Surveyor for Renfrewshire
of Carriage and Riding Horse Tax taken in 1789
Agreeable to the number kept from 5th April 1788 till 5 April 1789
[Page]109
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Scottish Exchequer (Tax Records), Horse tax - Volume 13 - Counties (L-W) (see 'More info' for county details), E326/9/13
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 1789 until the 5th of April 1790.
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).