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 | Mochrum Brot [Brought] forward | 4 | 4 | £2.0.0 | |
| Thomas Alison in Clone | 1 | 1 | £0.10.0 | ||
| Mr McWhinnie Eriolane | 1 | 1 | £0.10.0 | ||
| Thomas Heron of Chippermore | 1 | 1 | £0.10.0 | ||
| David Stewart in Draughtog | 1 | 1 | £0.10.0 | ||
| William Heron in Carhalloch | 1 | 1 | £0.10.0 | ||
| Revd. [Reverend] Mr Steven, Minr. [Minister], | 1 | 1 | £0.10.0 | ||
| 10 | 10 | £5.0.0 | |||
| Glenluce | |||||
| 11 Nov 1789 | John McDowal Bankfield | 1 | 1 | £0.10.0 | |
| Revd. [Reverend] Mr Learmont | 1 | 1 | £0.10.0 | ||
| Capt. [Captain] Dalrymple of Dunragget | 3 | 2 | 1 | £1.10.0 | |
| John Sloan Glenluce, Officer of Excise | 1 | 1 | £0.10.0 | ||
| John Kennedy in Cascreugh | 1 | 1 | £0.10.0 | ||
| William Sloan in Gillespie | 1 | 1 | £0.10.0 | ||
| 8 | 2 | 6 | £4.0.0 | ||
| Kirkmaiden | |||||
| 12 Nov 1789 | John Paterson in Chapelrossan | 1 | 1 | £0.10.0 | |
| Mathew Quirk Clonyard | 1 | 1 | £0.10.0 | ||
| Lieut. [Lieutenant] Stewart Curgie | 1 | 1 | £0.10.0 | ||
| Mr Paterson & Thomas Craine, Mull of Galloway | 1 | 1 | £0.10.0 | ||
| Alexander McLellan in Cruchen | 1 | 1 | £0.10.0 | ||
| Revd. [Reverend] Mr Callender, Manse | 1 | 1 | £0.10.0 | ||
| Henry McGowan, Balgowan, | 1 | 1 | £0.10.0 | ||
| [13] Nov 1789 | John McDowal Esqr of Logan | 3 | 2 | 1 | £1.10.0 |
| Andrew McDowal Esqr. Yr. [Younger] of Logan | 2 | 2 | £1.0.0 | ||
| James McCulloch & Patrick McGaa, Kirkmaiden | 1 | 1 | £0.10.0 | ||
| 13 | 2 | 11 | £6.10.0 | ||
| Stonykirk | |||||
| Honble. Capt. [Honourable Captain] Maitland of Freugh, Balgreggan, | 3 | 2 | 1 | £1.10.0 | |
| James Sloan Officer of Excise, Sandmiln, | 1 | 1 | £0.10.0 | ||
| Alexander McCulloch, Auchenkibbert | 1 | 1 | £0.10.0 | ||
| 5 | 2 | 3 | £2.10.0 | ||
| Leswade | |||||
| 17 Nov 1789 | Honble. [Honourable] Sir Stair Agnew of Lochnaw Bart. [Baronet] | 4 | 2 | 2 | £2.0.0 |
| Collector Clugstone Sheuchan Park | 1 | 1 | £0.10.0 | ||
| John Stevenson in Glengyre | 1 | 1 | £0.10.0 | ||
| Hugh Martin Lurbrax | 1 | 1 | £0.10.0 | ||
| Mr Ritchie Chiloch | 1 | 1 | £0.10.0 | ||
| 8 | 2 | 6 | £4.0.0 | ||
| Portpatrick |
Transcribe other information
[Page] 175
Survey of the Carriage and Horse Tax in the Shire of Wigton
continued
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).