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 | Errol Parish | ||||||
| 4 Sep 1790 | John Allan Esqr Errol | 3 | 1 | 2 | £2.5.0 | ||
| James Yeaman Esqr Murrie | 2 | 1 | 1 | £1.5.0 | |||
| Charles Kinier in Inchmachael | 1 | 1 | £0.10.0 | ||||
| Patrick Hill | 1 | 1 | £0.10.0 | ||||
| James Hunter Esq Sea Side | 1 | 1 | £0.10.0 | ||||
| Robert Webster in Mains | 1 | 1 | £0.10.0 | ||||
| John Mathew in Watrybutts | 1 | 1 | £0.10.0 | ||||
| Alexander Clark of Flatfield | 1 | 1 | £0.10.0 | ||||
| Patrick Mathew in Newbigging | 1 | 1 | £0.10.0 | ||||
| Patrick Greenhill in Muirhouses | 1 | 1 | £0.10.0 | ||||
| John Gardner in Grange | 1 | 1 | £0.10.0 | ||||
| John Clark in West Lys | 1 | 1 | £0.10.0 | ||||
| Thomas Mathew in Clashbenie | 1 | 1 | £0.10.0 | ||||
| James Mathew Clashbenie | 1 | 1 | £0.10.0 | ||||
| 17 | 14 | 1 | 2 | £9.10.0 | |||
| Abernethie Parish | |||||||
| 29 Sep 1790 | Alexander Murray Esqr Aiton | 3 | 1 | 2 | £2.5.0 | ||
| James Patterson Esqr Carpow | 2 | 1 | 1 | £1.5.0 | |||
| 5 | 2 | 1 | 2 | £3.10.0 | |||
| Dron Parish | |||||||
| John Donaldson in Dron | 1 | 1 | £0.10.0 | ||||
| Arngosk Parish | |||||||
| 18 Sep 1790 | Heugh Hay Esqr Paris | 1 | 1 | £0.10.0 | |||
| Rhynd Parish | |||||||
| 29 Sep 1790 | William Summervile in Rhynd | 1 | 1 | £0.10.0 | |||
| John Kinier in Fingass | 1 | 1 | £0.10.0 | ||||
| William Cunningham in Elcho | 1 | 1 | £0.10.0 | ||||
| 3 | 3 | £1.10.0 | |||||
| Dunbarnie Parish | |||||||
| Sir Thomas Moncreiff Bart [Baronet] | 4 | 1 | 3 | £3.2.6 | |||
| David Craigie Esqr Dunbarnie | 2 | 1 | 1 | £1.5.0 | |||
| Mr David Beatson Minr [Minister] | 1 | 1 | £0.10.0 | ||||
| 7 | 3 | 1 | 3 | £4.17.6 | |||
| Monidie Parish | |||||||
| Ralph Hall in Knowhead | 1 | 1 | £0.10.0 | ||||
| Redgortain Parish | |||||||
| Patrick Hunter Luncartie | 1 | 1 | £0.10.0 | ||||
| John Sandeman Luncartie | 1 | 1 | £0.10.0 | ||||
| John Turnbull Luncartie | 1 | 1 | £0.10.0 | ||||
| 3 | 3 | £1.10.0 | |||||
| Perth Parish | |||||||
| Ebenezer Marshall Esqr of Feu | 3 | 1 | 2 | £2.5.0 | |||
| Forgain Parish | |||||||
| 16 Sep 1790 | Robert Oliphant Esqr Rossie | 5 | 1 | 4 | £4.0.0 | ||
| Ebenezer Oliphant Esqr Condie | 1 | 1 | £0.10.0 | ||||
| 6 | 2 | 4 | £4.10.0 | ||||
| Balwhidder Parish | |||||||
| Colin Campbell Esqr Edinample | 1 | 1 | £0.10.0 |
Transcribe other information
[Page] 91
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).