, 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=71){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 |
|---|---|---|---|---|---|---|---|
| Surcharges Continued | |||||||
| Brought forward | 19 | 19 | £19.0.0 | ||||
| 4 [--] 1797 | George Gray Leithead Mid Calder | 1 | 1 | £1.0.0 | |||
| George Gray Cairns Mid Calder parish | 1 | 1 | £1.0.0 | ||||
| James Gray Herperig Mid Calder parish | 1 | 1 | £1.0.0 | ||||
| Lord Sommervil of Drum | 2 | 2 | £3.12.6 | ||||
| 24 | 22 | 2 | £25.12.6 |
Transcribe other information
[Page] 71
I herby certify that the Above Surcharges were made & delivered by
me on their respective dates & a duplicate of the same delivered into the Collector
of the Cess at his office of this date being the 22d March 1791
John Wood
£3.12.6
£0.3.7
£3.16.1
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).