Volume contents
- 1 - 1789-90 additional , Selkirkshire
- 3 - 1789-90 additional , Stirlingshire
- 11 - 1789-90 additional , Sutherland
- 13 - 1789-90 additional , West Lothian
- 17 - 1789-90 additional , Wigtownshire
- 21 - 1789-90 additional , Aberdeen burgh
- 23 - 1789-90 additional , Annan burgh
- 25 - 1789-90 additional , Arbroath burgh
- 27 - 1789-90 additional , Ayr burgh
- 29 - 1789-90 additional , Banff burgh
- 31 - 1789-90 additional , Brechin burgh
- 33 - 1789-90 additional , Burntisland burgh
- 35 - 1789-90 additional , Cullen burgh
- 37 - 1789-90 additional , Cupar burgh
- 39 - 1789-90 additional , Dumbarton burgh
- 41 - 1789-90 additional , Dumfries burgh
- 43 - 1789-90 additional , Dunbar burgh
- 45 - 1789-90 additional , Dundee burgh
- 47 - 1789-90 additional , Dunfermline burgh
- 49 - 1789-90 additional , Dysart burgh
- 51 - 1789-90 additional , Edinburgh
- 57 - 1789-90 additional , Forfar burgh
- 59 - 1789-90 additional , Fortrose burgh
- 61 - 1789-90 additional , Glasgow burgh
- 67 - 1789-90 additional , Haddington burgh
- 69 - 1789-90 additional , Inveraray burgh
- 71 - 1789-90 additional , Irvine burgh
- 74 - 1789-90 additional , Kinghorn burgh
- 75 - 1789-90 additional , Kirkcaldy burgh
| Date | Masters/mistresses names and designations | Actual # | 2 horses | 3-5 horses | 6 or more horses | Duty |
|---|---|---|---|---|---|---|
| Wigtoun Shire -- No of Inhabitants | Actual Number of Horses | |||||
| No. chargeable, 1, -- 3 qrs [quarters] 3/9 | 2,3, and 4, -- 3 quarters 5/7½ | 5 & upwards, 7/6d | ||||
| 2 [?] 1789 | Kirkinner | |||||
| Sir William Maxwell of Monreith Bart. [Baronet] Barnbarroch -- 1 | 5 | 4 | 4 | £1.2.6 | ||
| Sorbie | ||||||
| 3 [?] 1789 | Earl of Galloway, Galloway House -- 1 | 7 | 6 | 6 | £2.5.0 | |
| Country part of Whithorn | ||||||
| 4 [?] 1789 | Mrs Hathorn of Castlewig -- 1 | 2 | 1 -- 1 | £0.3.9 | ||
| Capt. [Captain] Hathorn of Castlewig -- 2 | 2 | 1 -- 1 | £0.3.9 | |||
| -- 2 | 4 | 2 -- 2 | £0.7.6 | |||
| Glasserton | ||||||
| 9 [?] 1789 | Robert Hathorn Stewart of Physgill -- 1 | 3 | 2 | 2 | £0.11.3 | |
| Honble. [Honourable] Keith Stewart, Castle Stewart -- 2 | 8 | 7 | 7 | £2.12.6 | ||
| -- 2 | 11 | 9 | 2 | 7 | £3.3.9 | |
| Glenluce | ||||||
| 11 [?] 1789 | Capt. [Captain] Dalrymple of Dunragit -- 1 | 3 | 2 | 2 | £0.11.3 | |
| Kirkmaiden | ||||||
| 12 [?] 1789 | John McDowal Esqr. of Logan -- 1 | 3 | 2 | 2 | £0.11.3 | |
| Andrew McDowal Yr. [Younger] of Logan -- 2 | 2 | 1 -- 1 | £0.3.9 | |||
| -- 2 | 5 | 3 -- 1 | 2 | £0.15.0 | ||
| Stonykirk | ||||||
| Capt. [Captain] Maitland of Freuch, at Balgreggan -- 1 | 3 | 2 | 2 | £0.11.3 | ||
| Portpatrick | ||||||
| 16 [?] 1789 | William Ross Esqr. -- 1 | 2 | 1 -- 1 | £0.3.9 | ||
| James Sloan Innkeeper -- 2 | 2 | 1 -- 1 | £0.3.9 | |||
| -- 2 | 4 | 2 -- 2 | £0.7.6 | |||
| Kirkholm | ||||||
| Major Ross, Fineview -- 1 | 2 | 1 -- 1 | £0.3.9 | |||
| Leswade | ||||||
| 17 [?] 1789 | Sir Stair Agnew of Lochnaw Bart. [Baronet] -- 1 | 4 | 3 | 3 | £0.16.10½ | |
| Inch | ||||||
| 19 [?] 1789 | Earl of Stair, Culhorn -- 1 | 4 | 3 | 3 | £0.16.10½ | |
| Parishes |
Transcribe other information
[page] 17
Wigtownshire 32
(Additional Carriage and Riding Horse Tax.) in the
Shire of Wigtoun from the 5th of July 1789 to the 5th April 1790, by Anthony Macmillan Survr. [Surveyor]
Transcriber's notes
This surveyor has changed the number of headings to suit his own County circumstances. These have been included in transcription, and where necessary separated by --.
Scottish Exchequer (Tax Records), Horse tax - Volume 16 - Counties (S-W) and Burghs (A-K) (see 'More info' for county/burgh details), E326/9/16
This volume contains information on who paid horse tax in the counties of Selkirkshire, Shetland (lordship of Zetland), Stirlingshire, Sutherland, West Lothian (Linlithgowshire), and Wigtownshire, as well as the burghs of Aberdeen, Annan, Arbroath (Aberdrothock), Ayr, Banff, Brechin, Burntisland, Cullen, Cupar, Dumbarton, Dumfries, Dunbar, Dundee, Dunfermline, Dysart, Edinburgh, Forfar, Fortrose and Rosemarkie, Glasgow, Haddington, Inverary, Irvine, Kinghorn, and Kirkcaldy, between the 5th of July 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).