, 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=93){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 |
|---|---|---|---|---|---|---|---|
| Brought Over | 307 | 132 | 35 | 82 | 58 | £222.0.0 | |
| Dunbarnie Parish | 7 | 3 | 1 | 3 | £4.17.6 | ||
| Monidie Parish | 1 | 1 | £0.10.0 | ||||
| Redgortain Parish | 3 | 3 | £1.15.0 | ||||
| Perth Parish | 3 | 1 | 2 | £2.5.0 | |||
| Forgain Parish | 6 | 2 | 4 | £4.10.0 | |||
| Balwhidder Parish | 1 | 1 | £0.10.0 | ||||
| 328 | 143 | 36 | 91 | 58 | £236.12.6 | ||
| Proof | |||||||
| 143 at 10/- [£0.10.0] | £71.10.0 | ||||||
| 36 at 15/- [£0.15.0] | £27.0.0 | ||||||
| 91 at 17/6 [£0.17.6] | £79.12.6 | ||||||
| 58 at £1 [£1.0.0] | £58.0.0 | ||||||
| 328 | £236.2.6 |
Transcribe other information
[page] 93
Perth 8 February 1791 I Laurence Buchan Surveyor aforesaid do
hereby certify That upon careful Examination of the foregoing Several Rates and duties
I find they amount in Whole to Two hundred and Thirty Six pounds Two
Shillings and Six pence stg [Sterling] and of this date I delivered to James Maxton Esqr Collector of the said
duties for the Shire aforesaid an Exact Duplicate of the Above Account duly Examined
and compared with the foregoing That Notes were left with the several Masters and
Mistresses or at their dwelling houses so as they might make returns
Laurence Buchan Surveyor
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).