, 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=42){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 | West Kirk Parish | ||||
| 6 Jul 1789 | Alexander Smith Son to Donald Smith Bankier | 1 | 1 | £0.10.0 | |
| 10 Jul 1789 | William Fullerton Esq Nicolsons Street | 6 | 4 | 2 | £3.0.0 |
| Mr Robert Playfair | 1 | 1 | £0.10.0 | ||
| Dr [Doctor] Alexander Monro | 4 | 2 | 2 | £2.0.0 | |
| Sir John Belshes | 2 | 2 | £1.0.0 | ||
| Dr [Doctor] Stewart | 1 | 1 | £0.10.0 | ||
| Mr Graham | 1 | 1 | £0.10.0 | ||
| Mr Given Glazier | 1 | 1 | £0.10.0 | ||
| Mr Maxwell Wine merchant | 1 | 1 | £0.10.0 | ||
| Mr Francis Sharp | 1 | 1 | £0.10.0 | ||
| Alexander Hay Hyrer | 1 | 1 | £0.10.0 | ||
| 14 Jul 1789 | Alexander Williamson Esq | 3 | 2 | 1 | £1.10.0 |
| William Smith Potterrow | 1 | 1 | £0.10.0 | ||
| Mr Scott Late Distiller | 1 | 1 | £0.10.0 | ||
| Edward Aitkinson Stabler | 1 | 1 | £0.10.0 | ||
| Mr White Writer | 1 | 1 | £0.10.0 | ||
| Mr Syme Lodger with Mrs Syme his Mother | 1 | 1 | £0.10.0 | ||
| 28 | 10 | 18 | £14.0.0 |
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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).