, Horse tax - Volume 16 - Counties (S-W) and Burghs (A-K) (see 'More info' for county/burgh details), E326/9/16&destination=/virtual-volumes/volume-images/volume_data-E326-9-16/REX01666?image_number=18){kind=link}
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 |
|---|---|---|---|---|---|---|
| Wigtounshire -- No of Inhabitants | Actual Number of Horses | |||||
| Parishes collected | No chargeable, -- 1, 3qrs [quarters] 3/9 | 2, 3 & 4 [per] 3 qrs [quarters] 5/7½ | 5 & upwards 7/6d | |||
| Kirkinner -- 1 | 5 | 4 | 4 | £1.2.6 | ||
| Sorbie -- 1 | 7 | 6 | 6 | £2.5.0 | ||
| Country part of Whithorn -- 2 | 4 | 2 -- 2 | £0.7.6 | |||
| Glasserton -- 2 | 11 | 9 | 2 | 7 | £3.3.9 | |
| Glenluce -- 1 | 3 | 2 | 2 | £0.11.3 | ||
| Kirkmaiden -- 2 | 5 | 3 -- 1 | 2 | £0.15.0 | ||
| Stonykirk -- 1 | 3 | 2 | 2 | £0.11.3 | ||
| Portpatrick -- 2 | 4 | 2 -- 2 | £0.7.6 | |||
| Kirkholm -- 1 | 2 | 1 -- 1 | £0.3.9 | |||
| Leswade -- 1 | 4 | 3 | 3 | £0.16.10½ | ||
| Inch -- 1 | 4 | 4 | 3 | £0.16.10½ | ||
| -- 15 ) | 52 | 27 - 6 | 18 | 13 | £11.1.5 |
Transcribe other information
[page] 18
2 (Additional Carriage and Riding horse tax.) in
Shire of Wigton continued
Proof
6 at 3/9 [£0.3.9] each -- £ 1.2.6
18 at 5/7½ [£0.5.7 1/2] -- £ 5.1.3
13 at 7/6 [£0.7.6] -- £ 4.17.6
[Total] -- £11.1.3
I Anthony Macmillan Surveyor aforesaid do hereby certify that upon caref [careful]
examination of the foregoing Several rates & duties I find they amount in
whole to the sum of Eleven Pounds one Shilling & three pence Sterling
And that upon the Eighteenth day of March one thousand seven hundred and ninety I
delivered to Mr Thomas Adair Writer to the Signet Collr [Collector] for sd [said] shire an exact Dupli [Duplicate]
of the foregoing which contained my oath that Requisitions or notices w [were]
left with or delivered to the several foregoing Inhabitants of the
dates annexed to their names to be charged with the duties he [hereby]
certified to be due from them -- [signed] Anthony Macmillan
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).