, 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=178){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 |
|---|---|---|---|---|---|
| Parishes collected | |||||
| Kirkinner | 18 | 2 | 16 | £9.0.0 | |
| Sorbie | 18 | 4 | 14 | £9.0.0 | |
| Country part of Whithorn | 23 | 2 | 21 | £11.10.0 | |
| Glasserton | 19 | 6 | 13 | £9.10.0 | |
| Mochrum | 10 | 10 | £5.0.0 | ||
| Glenluce | 8 | 2 | 6 | £4.0.0 | |
| Kirkmaiden | 13 | 2 | 11 | £10.0.0 | |
| Stonykirk | 5 | 2 | 3 | £2.10.0 | |
| Leswade | 8 | 2 | 6 | £4.0.0 | |
| Portpatrick | 7 | 7 | £3.10.0 | ||
| Kirkholm | 8 | 8 | £4.0.0 | ||
| Inch | 9 | 2 | 7 | £4.10.0 | |
| Newluce | 2 | 2 | £1.0.0 | ||
| Kirkcowan | 6 | 6 | £3.0.0 | ||
| Penninghame | 30 | 1 | 29 | £15.0.0 | |
| 184 | 25 | 159 | £92.0.0 |
Transcribe other information
[Page] 178
Survey of the (Carriage and Horse Tax.) in the Shire of Wigton continued
Proof 184 Horses at 10 each is £92.0.0
£92.0.0 Total
I Anthony Macmillan Surveyor aforesaid do hereby Certify
that upon careful examination of the foregoing Several Rates &
Duties I find they amount in whole to the sum of Ninety
Two Pounds Sterling; and that upon the Eighth
day of March one thousand seven hundred Ninety years I
delivered to Thomas Adair Esqr. Writer to the Signet
Collector of the said Duties for the Shire aforesaid
an exact Duplicate of the foregoing which contained
my Oath that Reqns. [Requisitions] or Notices were delivered to
or left at the dwelling houses of the said Several
Persons of the dates annexed to their [respective] names
that were to be charged with the sums hereby certified
to be due from them -
Anthony Macmillan
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).