, 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=74){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 |
|---|---|---|---|---|---|
| Inveresk parish | |||||
| 11 Aug 1789 | Thomas Smith Timber merchant | 1 | 1 | £0.10.0 | |
| 12 Aug 1789 | Capt [Captain] William Mitchell | 1 | 1 | £0.10.0 | |
| 13 & 14 Aug 1789 inclusive | John Thompson Esq Secy [Secretary] Excise | 2 | 2 | £1.0.0 | |
| William Gordon bookseller | 1 | 1 | £0.10.0 | ||
| Capt [Captain] R Smart Fisherow | 1 | 1 | £0.10.0 | ||
| Mr Hall Timber merchant | 1 | 1 | £0.10.0 | ||
| Mr Brown disteller | 1 | 1 | £0.10.0 | ||
| George Young brewer | 1 | 1 | £0.10.0 | ||
| Robert Vernor brewer | 1 | 1 | £0.10.0 | ||
| David Campbell Esq | 2 | 2 | £1.0.0 | ||
| Mr Aitken Grocer | 1 | 1 | £0.10.0 | ||
| William Beg Grocer | 1 | 1 | £0.10.0 | ||
| Alexander Hunter Candlemaker | 1 | 1 | £0.10.0 | ||
| John Adam Hunter Grocer | 1 | 1 | £0.10.0 | ||
| John Rodger merchant | 1 | 1 | £0.10.0 | ||
| Genl [General] Stewart Millhill | 2 | 2 | £1.0.0 | ||
| Capt [Captain] Boyle at Millhill | 2 | 2 | £1.0.0 | ||
| Michel Grieve Smith at Millhill | 1 | 1 | £0.10.0 | ||
| Richard Fisher Esq | 3 | 2 | 1 | £1.10.0 | |
| Sir Archibald Hope | 8 | 4 | 4 | £4.0.0 | |
| Alexander Watt Excise officer | 1 | 1 | £0.10.0 | ||
| Charles Stewart Baker | 1 | 1 | £0.10.0 | ||
| 35 | 13 | 22 | £17.10.0 |
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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).