, 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=82){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 |
|---|---|---|---|---|---|
| Surcharges | |||||
| 4 Feb 1790 | Capt [Captain] Pel [Pelham] Maitland Parish of Cramond | 1 | 1 | £1.0.0 | |
| 17 Feb 1790 | James Baillie Esqr of Olivebank | 2 | 2 | £2.0.0 | |
| 17 Oct 1789 | James Hog Nethersheils Stow parish | 1 | 1 | £1.0.0 | |
| William Mercer at Bow in sd [said] parish | 1 | 1 | £1.0.0 | ||
| Messrs Clappertons Fars [Farmers] at Muirhouse sd [said] ph [parish] | 1 | 1 | £1.0.0 | ||
| 30 Dec 1789 | Robert Hunter Esq of Campey Inveresk Ph [Parish] | 2 | 2 | £2.0.0 | |
| 8 | 5 | 3 | £8.0.0 |
Transcribe other information
[page] 82
[Page 26]
Carriage and Horse Tax
I John Wood Surveyor aforesaid Do hereby Certify That
upon careful Examination I find these Duties to amount
to the sum of three hundred and nineteen pounds ten
Shillings Sterling, And that upon this present day
being the 25th of Jany [January] 1790 I did deliver into the
office of George Cranstoun Esqr. Collector of said duties
a Duplicate of this Acct [Account] in which I mentioned that
the Charges ag' [against] the different Inhabitants were made
either from Returns to my Requisitions, or where
they failed in making such Returns from the
best Information which I could procure
[signed] John Wood
Ed [Examined] 8 March 1790 The above surcharges added to the
Collector's Duplicate -- [signed] John Wood
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).