, 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=41){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 |
|---|---|---|---|---|---|---|---|
| West Kirk Parish | |||||||
| 21 Jul 1790 | Peter Hardie Brewer West Port | 1 | 1 | £0.10.0 | |||
| 22 Jul 1790 | James Dewar St Ninians Street | 1 | 1 | £0.10.0 | |||
| Thomas Turnbull Antigua Street | 1 | 1 | £0.10.0 | ||||
| Robert Tweedie Antigua Street | 1 | 1 | £0.10.0 | ||||
| Henry Jamieson Banker | 1 | 1 | £0.10.0 | ||||
| Thomas Hutchison Mert [Merchant] | 1 | 1 | £0.10.0 | ||||
| Colonell Ferrier | 1 | 1 | £0.10.0 | ||||
| 24 Jul 1790 | William Yule | 1 | 1 | £0.10.0 | |||
| Charles Fraser Buckram Manf [Manufacturer] | 1 | 1 | £0.10.0 | ||||
| Mr Cottrell Founder | 1 | 1 | £0.10.0 | ||||
| Mrs Maxwell Buccleuch Street | 1 | 1 | £0.10.0 | ||||
| Donald Smith Banker | 1 | 1 | £0.10.0 | ||||
| William Fullarton Esq | 6 | 1 | 5 | £5.10.0 | |||
| Dr [Doctor] Alexander Monro | 4 | 1 | 3 | £3.2.6 | |||
| Dewar Gibson Esq of Pontland | 2 | 1 | 1 | £1.5.0 | |||
| Lady Elphingston George's Square | 2 | 1 | 1 | £1.5.0 | |||
| Commissioner Hepburn | 5 | 1 | 4 | £4.0.0 | |||
| Colonell Lyon Teviot Row | 1 | 1 | £0.10.0 | ||||
| Mr Russell Wr Sigt [Writer to the Signet] Roseburn | 1 | 1 | £0.10.0 | ||||
| Lord Henderland | 5 | 1 | 4 | £4.0.0 | |||
| Peter Ramsay East Wariston | 2 | 1 | 2 | £2.5.0 | |||
| George Brown Gorgie Park | 1 | 1 | £0.10.0 | ||||
| Thomas Gray Gorgie Muir | 1 | 1 | £0.10.0 | ||||
| Mr Strahan Writer St James's Square | 1 | 1 | £0.10.0 | ||||
| Mr McIntosh Lodger with Miss Farquharson St James's Square | 1 | 1 | £0.10.0 | ||||
| Mr Wilson of Wilsonton | 4 | 1 | 3 | £3.2.6 | |||
| George Keith Marischall St Patrick's Sqr | 1 | 1 | £0.10.0 | ||||
| Mrs McDonald of Castle Sempill | 2 | 1 | 1 | £1.5.0 | |||
| Mr Martin Painter St James's Sqr | 1 | 1 | £0.10.0 | ||||
| Johathan McGie Esq Lodger with Mr Lind St James's Square | 2 | 1 | 1 | £1.5.0 | |||
| Lady Helen Dalrymple | 3 | 1 | 2 | £2.5.0 | |||
| Mr Leslie Seed Merchant Broughton | 1 | 1 | £0.10.0 | ||||
| Mr Muir Engineer Leith Walk | 1 | 1 | £0.10.0 | ||||
| Mr Veitch Farmer Windlestrawlee | 1 | 1 | £0.10.0 | ||||
| Charles Scott at Lochrin | 1 | 1 | £0.10.0 | ||||
| Mr Johnston South Corner of St James's Sqr | 2 | 1 | 1 | £1.5.0 | |||
| Mr Gordon West Church Manse | 1 | 1 | £0.10.0 | ||||
| [Total] | 65 | 37 | 5 | 18 | 5 | £43.0.0 |
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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).