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 |
|---|---|---|---|---|---|
| Falkirk Town | |||||
| 16 Mar 1790 | Robert Balderston, Baker | 2 | 2 | £1.0.0 | |
| William Leishman, Innkeeper | 1 | 1 | £0.10.0 | ||
| William Bishop, Barber | 1 | 1 | £0.10.0 | ||
| Total | 4 | 4 | £2.0.0 | ||
| St. Ninians Parish | |||||
| 14 Mar 1790 | James Sawers, St.Ninians, charged 1 H [Horse] in Survey | 1 | 1 | £0.10.0 | |
| John Thomson, Flesher, St. Ninians | 1 | 1 | £0.10.0 | ||
| David Mcdonald, Innkeeper, St. Ninians | 1 | 1 | £0.10.0 | ||
| Allan Ure, Brewer, St. Ninians | 1 | 1 | £0.10.0 | ||
| William Eadie, Spirit Dealer, Cowie | 1 | 1 | £0.10.0 | ||
| Michael Gardner, St.Ninians | 1 | 1 | £0.10.0 | ||
| James McGowan, Fewer, Hills of Bo"burn [Boardsburn] | 1 | 1 | £0.10.0 | ||
| James Robb, Spirit dealer, St. Ninians | 1 | 1 | £0.10.0 | ||
| Alexander Paton, Chartershall | 1 | 1 | £0.10.0 | ||
| Total | 9 | 9 | £4.10.0 |
Transcribe other information
[Page] 155
Additional Charge formerly Ommitted in the Shire of Stirling in
Carriage and Horse Tax
from 5th of April 1789 to 5th of April 1790 by James Allan Surveyor
I James Allan Surveyor aforesaid, do Certify, That
upon carefull Examination of the foregoing additional Charges, I find
they Amount in whole to Six Pounds ten Shillings Ster. [Sterling] and that
I delivered this day to Mr. Thomas Wingate of Stirling, Collector of said
duties for the shire Aforesaid an exact duplicate of the above Account,
Certifying that the several Inhabitants were to be charged with the
Sums hereby due from them.
James Allan Surveyor
Alloa 27th March 1790
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).