, Horse tax - Volume 13 - Counties (L-W) (see 'More info' for county details), E326/9/13&destination=/virtual-volumes/volume-images/volume_data-E326-9-13/REX01666?image_number=129){kind=link}
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 |
|---|---|---|---|---|---|
| 11 Aug 1789 | Kelso Parish | ||||
| Doctor Robertson Kelso | 1 | 1 | £0.10.0 | ||
| Patrick Paton writer Kelso | 1 | 1 | £0.10.0 | ||
| Richard Allan Kelso | 1 | 1 | £0.10.0 | ||
| John Bruce Brewar Kelso | 1 | 1 | £0.10.0 | ||
| William Crawford Kelso | 1 | 1 | £0.10.0 | ||
| Doctor Andrew Wilson Kelso | 2 | 2 | £1.0.0 | ||
| Thomas Hotson Kelso | 1 | 1 | £0.10.0 | ||
| 12 Aug 1789 | Colonel Stephan Broomfield Kelso | 2 | 2 | £1.0.0 | |
| Mrs Waldy of Henderside Kelso | 2 | 2 | £1.0.0 | ||
| Robert Scott of Bank Kelso | 1 | 1 | £0.10.0 | ||
| William Walker Officer of Excise Kelso | 1 | 1 | £0.10.0 | ||
| William Smith writer Kelso | 1 | 1 | £0.10.0 | ||
| Doctor Archbald Stewart Kelso | 1 | 1 | £0.10.0 | ||
| John Virtow writer Kelso | 1 | 1 | £0.10.0 | ||
| Doctor James Watson Kelso | 2 | 2 | £1.0.0 | ||
| Doctor Christopher Douglass Kelso | 2 | 2 | £1.0.0 | ||
| Thomas Fraser Mercht. [Merchant] Kelso | 1 | 1 | £0.10.0 | ||
| Captain Robert Scott of Rosebank | 2 | 2 | £1.0.0 | ||
| Sir George Douglass of Springwood park | 4 | 2 | 2 | £2.0.0 | |
| Robert Walker of Wooden | 1 | 1 | £0.10.0 | ||
| John Procter of Softlaw | 2 | 2 | £1.0.0 | ||
| William Kerr of Broomlands | 2 | 2 | £1.0.0 | ||
| Robert Davidson of Penickle | 2 | 2 | £1.0.0 | ||
| Adam Marshall Kelso | 1 | 1 | £0.10.0 | ||
| Andrew Willock Kelso | 1 | 1 | £0.10.0 | ||
| 37 | 9 | 28 | £18.10.0 | ||
| 10 Aug 1789 | Ednam Parish | ||||
| Robert Govan Highrighall | 1 | 1 | £0.10.0 | ||
| John Dixon Harpertoun | 1 | 1 | £0.10.0 | ||
| Robert Hooper Fernhill | 1 | 1 | £0.10.0 | ||
| Samuel Robson Ednam | 2 | 2 | £1.0.0 | ||
| John Stewart Ednam | 1 | 1 | £0.10.0 | ||
| Alexander Robson Henderside | 1 | 1 | £0.10.0 | ||
| John Lockie Howanridge | 1 | 1 | £0.10.0 | ||
| Capt. [Captain] William Dixon of Sidenholme | 3 | 2 | 1 | £1.10.0 | |
| Thomas Kellie Newtounlees | 1 | 1 | £0.10.0 | ||
| Joseph Yellowlee Edenmouth | 1 | 1 | £0.10.0 | ||
| 13 | 2 | 11 | £6.10.0 | ||
| Smealholme Parish | |||||
| The Revd. [Reverend] Dr. [Doctor] Duncan | 2 | 2 | £1.0.0 | ||
| Hugh Lawrie Smealholm | 1 | 1 | £0.10.0 | ||
| William Dixon Smealholm | 1 | 1 | £0.10.0 | ||
| William Scott new Smealholm | 1 | 1 | £0.10.0 | ||
| George Nisbet Smealholm Mains | 1 | 1 | £0.10.0 | ||
| David Nisbet Bettyrigg | 1 | 1 | £0.10.0 | ||
| John Dove Sandyknows | 1 | 1 | £0.10.0 | ||
| James Hay Corsick | 1 | 1 | £0.10.0 | ||
| 9 | 2 | 7 | £4.10.0 |
Transcribe other information
Page 5th [page] 129
Carriage and Horse Tax
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).