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 | Innerleithen Parish | ||||
| 28 Oct 1789 | Alexander Horseburgh of that Ilk | 4 | 2 | 2 | £2.0.0 |
| James Ramadge Caberston | 1 | 1 | £0.10.0 | ||
| John Pretshal Purveshill | 1 | 1 | £0.10.0 | ||
| Robert Horseburgh Colqhuar | 1 | 1 | £0.10.0 | ||
| William Laidlaw Williamslee | 1 | 1 | £0.10.0 | ||
| William Taitt Whithope | 1 | 1 | £0.10.0 | ||
| The Revd [Reverend] Mr Scott | 1 | 1 | £0.10.0 | ||
| William Murray Nether Horseburgh | 1 | 1 | £0.10.0 | ||
| William Lauder Castle | 1 | 1 | £0.10.0 | ||
| 12 | 2 | 10 | £6.0.0 | ||
| Parishes Collected | |||||
| Country part of Peebles parish | 7 | 7 | £3.10.0 | ||
| Eddleston Parish | 16 | 8 | 8 | £8.0.0 | |
| Newlands Parish | 6 | 6 | £3.0.0 | ||
| Kirkurd Parish | 10 | 4 | 6 | £5.0.0 | |
| Linton Parish | 10 | 2 | 8 | £5.0.0 | |
| Broughton Parish | 2 | 2 | £1.0.0 | ||
| Skerlin Parish | 4 | 4 | £2.0.0 | ||
| Glenholm Parish | 7 | 7 | £3.10.0 | ||
| Kilbucho Parish | 9 | 9 | £4.10.0 | ||
| Lyne Parish | 6 | 6 | £3.0.0 | ||
| Manner Parish | 8 | 2 | 6 | £4.0.0 | |
| Drumelzier Parish | 7 | 2 | 5 | £3.10.0 | |
| Tweedsmuir Parish | 5 | 5 | £2.10.0 | ||
| Stoba Parish | 4 | 4 | £2.0.0 | ||
| Traquair Parish | 10 | 10 | £5.0.0 | ||
| Innerleithen Parish | 12 | 2 | 10 | £6.0.0 | |
| 123 | 20 | 103 | £61.10.0 |
Transcribe other information
Page 4th [page] 95
Proof
20 Horses @ Shl. [Shillings] 10 [£0.10.0] Each is £10.0.0
103 Horses @ Shl. [Shillings] 10 [£0.10.0] Each is £51.10.0
Sum Total -- £61.10.0
I William Brunton Surveyor aforesaid do hereby Certify that upon carefull
examination of the forgoing Tax I find they amount in whole to the Sum of Sixty
one pound Ten Shillings and that upon the Eighteenth day of December 1790
I delivered to John Robertson Collector of Said dutys for the Shire aforesaid a Copy
of the above duly compared which Contained my Oath that Requisitions were
left with the above persons that they were to be Charged with the Sums Sett
Against their Several Names.
[signed] William Brunton
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).