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 |
|---|---|---|---|---|---|---|---|
| 20 @ 23 Aug 1790 | Paisley Town | ||||||
| Robert Hunter Esq manufacturer | 1 | 1 | £0.10.0 | ||||
| Claud Neilson Esq manufacturer | 3 | 1 | 2 | £2.5.0 | |||
| John Wilson Esq. manufacturer | 1 | 1 | £0.10.0 | ||||
| Baillie Andrew Brown | 1 | 1 | £0.10.0 | ||||
| Robert Barclay manufacturer | 1 | 1 | £0.10.0 | ||||
| Lorain Wilson Esq manufacturer | 2 | 1 | 1 | £1.5.0 | |||
| James Galbreath manufacturer | 1 | 1 | £0.10.0 | ||||
| John Cochrane Junr [Junior] manufacturer | 1 | 1 | £0.10.0 | ||||
| John Love manufacturer | 1 | 1 | £0.10.0 | ||||
| John Batehem manufacturer | 1 | 1 | £0.10.0 | ||||
| John Gibb, Vintner | 1 | 1 | £0.10.0 | ||||
| John Fowler Horsesetter | 2 | 1 | 1 | £1.5.0 | |||
| John McLean Horsesetter | 2 | 1 | 1 | £1.5.0 | |||
| John Orr Horsesetter | 2 | 1 | 1 | £1.5.0 | |||
| Donald Wright Horsesetter | 2 | 1 | 1 | £1.5.0 | |||
| James Montgomery Horsesetter | 1 | 1 | £0.10.0 | ||||
| William McKechnie Horsesetter | 2 | 1 | 1 | £1.5.0 | |||
| James Craig Horsesetter | 1 | 1 | £0.10.0 | ||||
| John Speirs Flesher | 1 | 1 | £0.10.0 | ||||
| Hugh McIntyre Flesher/Smith hills/ | 1 | 1 | £0.10.0 | ||||
| Mrs Ralston Flesher | 1 | 1 | £0.10.0 | ||||
| Daniel McKorkle Flesher | 1 | 1 | £0.10.0 | ||||
| William Mitchell Fleher | 1 | 1 | £0.10.0 | ||||
| Thomas Brock Flesher | 1 | 1 | £0.10.0 | ||||
| John Campbell Flesher | 1 | 1 | £0.10.0 | ||||
| James Campbell Fleher | 1 | 1 | £0.10.0 | ||||
| James Findlay Shoemaker | 1 | 1 | £0.10.0 | ||||
| Walter Lindsay Smith Cawsey side | 1 | 1 | £0.10.0 | ||||
| William Fleming Shopkr [Shopkeeper] & Distiller | 1 | 1 | £0.10.0 | ||||
| William McLeod Distiller Sasil | 1 | 1 | £0.10.0 | ||||
| Robert Wright Distiller Sasil | 1 | 1 | £0.10.0 | ||||
| Andrew Barrie Grocer Sasil | 1 | 1 | £0.10.0 | ||||
| Henry Wilson Maltman | 1 | 1 | £0.10.0 | ||||
| James Walkinshaw Writer | 1 | 1 | £0.10.0 | ||||
| Baillie John Brown | 1 | 1 | £0.10.0 | ||||
| Carried over | 43 | 35 | 6 | 2 | £23.15.0 |
Transcribe other information
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[Page] 99
Transcriber's notes
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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).