, Horse tax - Volume 18 - Counties (L-W) (see 'More info' for county details), E326/9/18&destination=/virtual-volumes/volume-images/volume_data-E326-9-18/REX01666?image_number=127){kind=link}
Volume contents
- 1 - 1790-1 counties , Lanarkshire
- 37 - 1790-1 counties , Midlothian
- 73 - 1790-1 counties , Moray
- 77 - 1790-1 counties , Nairnshire
- 79 - 1790-1 counties , Orkney
- 81 - 1790-1 counties , Peeblesshire
- 87 - 1790-1 counties , Perthshire
- 95 - 1790-1 counties , Renfrewshire
- 107 - 1790-1 counties , Ross-shire
- 111 - 1790-1 counties , Roxburghshire
- 123 - 1790-1 counties , Selkirkshire
- 127 - 1790-1 counties , Shetland
- 129 - 1790-1 counties , Stirlingshire
- 141 - 1790-1 counties , Sutherland
- 147 - 1790-1 counties , West Lothian
- 159 - 1790-1 counties , Wigtownshire
| Date | Masters/mistresses names and designations | Actual # | 1 horse (10s) | 2 horses | 3-5 horses | 6 or more horses | Duty |
|---|---|---|---|---|---|---|---|
| 20 Apr 1790 | John Bruce Stewart of Simbester | 1 | 1 | £0.10.0 | |||
| 30 Apr 1790 | Thomas Mowat of Belmount | 1 | 1 | £0.10.0 | |||
| 10 May 1790 | Mr David Thomson | 1 | 1 | £0.10.0 | |||
| 27 Oct 1790 | Gideon Gifford of Busta | 1 | 1 | £0.10.0 | |||
| 4 | 4 | £2.0.0 |
Transcribe other information
13 SHETLAND [Page] 127
Zetland
for one year
To 5th. April 1791 By John Henderson Surveyor
I John Henderson Surveyor do hereby Certify that upon Carefull Examination of
the forgoing Tax I find that they amount in whole to Two pounds Sterling and
I do make oath that upon the 22d January 1791 I left for Mr. John Bruce Collector of the
said Tax for the Lordship of Shetland at his Office in Lerwick an Exact Duplicate of the
above Account duely Examined and Compared with the foregoing which Contained
my Oath that Notice were either delivered to the Several Inhabitants or left at their
dwelling houses of the respective dates Set against their Several names
John Henderson Sur. [Surveyor]
Lerwick 22d Jany [January] 1791
Sworn Before Andrew Hiddell va Juts of Shetld [vice admiral substitute of Shetland]
Scottish Exchequer (Tax Records), Horse tax - Volume 18 - Counties (L-W) (see 'More info' for county details), E326/9/18
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 1790 until the 5th of April 1791.
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).