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 |
|---|---|---|---|---|---|---|---|
| 1790 | Surcharges | ||||||
| 5 Oct 1790 | John Cleghorn Far[ Farmer] Corstorphine | 1 | 1 | £1.0.0 | |||
| 16 Aug 1790 | Thomas Cleghorn Far [Farmer] Lenimuir Cramond South | 1 | 1 | £1.0.0 | |||
| 5 Oct 1790 | Robert Cunningham Curriemuirend | 1 | 1 | £1.0.0 | |||
| William Ritchie Far [Farmer] Colington parish | 1 | 1 | £1.0.0 | ||||
| Lawrence Cunningham Far [Farmer] Balermo | 1 | 1 | £1.0.0 | ||||
| 6 Sep 1790 | Robert Nimmo Far [Farmer] Loganhouse Glencorse parish | 1 | 1 | £1.0.0 | |||
| 16 Sep 1790 | William Gibson far [Farmer] Loganhouse Glencorse parish | 1 | 1 | £1.0.0 | |||
| 7 Sep 1790 | James Wilson Far [Farmer] at Halls Pennycuick parish | 1 | 1 | £0.10.0 | |||
| Adam Archibald far [Farmer] at Braidwood Pennycuick parish | 1 | 1 | £1.0.0 | ||||
| James Wilson far [Farmer] Mounlothian Pennycuick parish | 1 | 1 | £1.0.0 | ||||
| 16 Sep 1790 | Charles Stewart Far [Farmer] at Gateside Ratho parish | 1 | 1 | £1.0.0 | |||
| 15 Sep 1790 | Alexander Calder Far [Farmer] Westcalder parish | no Charge as not the Rent | |||||
| Peter Smylie Far [Farmer] Westcalder parish | 1 | 1 | £1.0.0 | ||||
| 16 Sep 1790 | George Lawrie far [Farmer] Salem Kirknewton ph [parish] | 1 | 1 | £1.0.0 | |||
| John Robertson far [Farmer] Kirknewton Kirknewton parish | 1 | 1 | £1.0.0 | ||||
| 20 Sep 1790 | James Taitt Far [Farmer] Mauslie Temple parish | 1 | 1 | £1.0.0 | |||
| 7 Sep 1790 | John Hope Coaldriver Cockpen parish | 1 | 1 | £1.0.0 | |||
| 4 Sep 1790 | Revd [Reverend] Mr Walter Fisher Cranston parish | 1 | 1 | £1.0.0 | |||
| 15 Sep 1790 | John Thomson Coalmr [Coalmaster] Duddingston parish | 1 | 1 | £1.0.0 | |||
| 29 Sep 1790 | David Armstrong Far [Farmer] Catpair Stow parish | 1 | 1 | £1.0.0 | |||
| [Totals] | 19 | 19 | £19.0.0 |
Transcribe other information
[Page] 70
22
Proof
395 Horses at 10/- [£0.10.0] Each is £197.10.0
37 Horses at 15/- [£0.15.0] Each is £29.15.0
91 Horses at 17/6 [£0.17.6 ] Each is £79.12.6
106 [Horses at £1 each is] £106.0.0
[Totals] 629 [Horses] £410.17.6
I John Wood Surveyor aforesaid do hereby Certify That upon careful
Examination I find these duties to amount to the Sum of four hundred
and ten pound seventeen Shillings an sixpence Stg [Sterling]; And that this same
day being the 19th of Jany [January] 1791 I did deliver into the office of George
Cranstoun Esq Collector of said duties for this County a full Duplicate of
this acct [account] in which I further certified that the Charges agt [against] the several
Inhabitants were made either agreeable to Returns from them to my
Requisitions, or from the best Information I could obtain when
they failed to make such Returns.
John Wood
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).