, 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=143){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 |
|---|---|---|---|---|---|
| 1789 | £ Sh d | ||||
| 27 Apr 1789 | Gideon Gifford of Busta | 1 | 1 | £0.10.0 | |
| 2 May 1789 | Thomas Mouat of Belmount | 1 | 1 | £0.10.0 | |
| 6 May 1789 | John Bruce Stewart of Simbister | 1 | 1 | £0.10.0 | |
| 3 | 3 | £1.10.0 |
Transcribe other information
SHETLAND 12 143 [Page No.]
I John Henderson Surveyor do hereby Certify that upon Carefull
Examination of the foregoing Taxes I find they amount in whole
to One pound Ten Shillings Sterling & I do make oath that upon the
30th Instant I left for Mr Henry Ross Collector of the said Tax for the
Lordship of Shetland at his office in Lerwick an exact Duplicate
of the above account duely Examined & compared with the foregoing
which contained my Oath that Notices were either delivered to the
several Inhabitants or left at their Dwelling Houses of the dates
annexed to their respective Names. John Henderson Surveyor
Lerwick 31 December 1789
Sworn Before
John Heddell Commis Dept [Commissary Department] of Shetland
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).