, Horse tax - Volume 2 - Counties (L-W) (see 'More info' for county details), E326/9/2&destination=/virtual-volumes/volume-images/volume_data-E326-9-2/REX01666?image_number=117){kind=link}
Volume contents
- 1 - 1785 - 6 counties , Lanarkshire
- 24 - 1785 - 6 counties , Lanarkshire
- 27 - 1785 - 6 counties , Midlothian
- 55 - 1785 - 6 counties , Midlothian
- 57 - 1785 - 6 counties , Moray
- 61 - 1785 - 6 counties , Nairnshire
- 63 - 1785 - 6 counties , Orkney
- 65 - 1785 - 6 counties , Peeblesshire
- 71 - 1785 - 6 counties , Perthshire
- 83 - 1785 - 6 counties , Renfrewshire
- 93 - 1785 - 6 counties , Ross-shire
- 97 - 1785 - 6 counties , Roxburghshire
- 113 - 1785 - 6 counties , Selkirkshire
- 117 - 1785 - 6 counties , Shetland
- 121 - 1785 - 6 counties , Stirlingshire
- 133 - 1785 - 6 counties , Sutherland
- 135 - 1785 - 6 counties , West Lothian
- 143 - 1785 - 6 counties , Wigtownshire
| Date | Masters/mistresses names and designations | Actual # | Carriage horses <br>(10s each) | Saddle horses <br>(10s each) | Duty |
|---|---|---|---|---|---|
| 1785 | Tingwall Parish | ||||
| 17 Sep 1785 | James Scott of Scallaway | 1 | 1 | £0.5.0 | |
| Alexander Fraser Merchant | 1 | 1 | £0.5.0 | ||
| William Balfour of Trinaby | 1 | 1 | £0.5.0 | ||
| Mr William Mitchell Minister | 1 | 1 | £0.5.0 | ||
| Robert Ross Merchant in Sound | 1 | 1 | £0.5.0 | ||
| 5 | 5 | £1.5.0 | |||
| Walls Parish | |||||
| 27 Sep 1785 | Mr John Inches Minister | 1 | 1 | £0.5.0 | |
| 28 Sep 1785 | Thomas Henry of Muckleure | 1 | 1 | £0.5.0 | |
| Archbald Grieg Schoolmaster | 1 | 1 | £0.5.0 | ||
| Renny Robertson Merchant | 1 | 1 | £0.5.0 | ||
| 4 | 4 | £1.0.0 | |||
| Delting Parish | |||||
| 5 Oct 1785 | Gideon Gifford of Busta | 1 | 1 | £0.5.0 | |
| Mr John Morrison Minister | 1 | 1 | £0.5.0 | ||
| Andrew Bruce in Garth | 1 | 1 | £0.5.0 | ||
| John Hoseason of Outhouse | 1 | 1 | £0.5.0 | ||
| 4 | 4 | £1.0.0 | |||
| Northmavine Parish | |||||
| 6 Oct 1785 | James Cheyne of Tangwick | 1 | 1 | £0.5.0 | |
| Mr William Jack Minister | 1 | 1 | £0.5.0 | ||
| John Gifford of Urafirth | 1 | 1 | £0.5.0 | ||
| Arthur Robertson in Assater | 1 | 1 | £0.5.0 | ||
| Gilbert Henderson of Bardister | 1 | 1 | £0.5.0 | ||
| Andrew Robertson of Esness | 1 | 1 | £0.5.0 | ||
| Andrew Gifford of Ollaberrie | 1 | 1 | £0.5.0 | ||
| 7 | 7 | £1.15.0 | |||
| Island of Yell | |||||
| 7 Oct 1785 | Robert Robertson of Gossaburgh | 1 | 1 | £0.5.0 | |
| William Hay Merchant | 1 | 1 | £0.5.0 | ||
| William Bruce at Borravoe | 1 | 1 | £0.5.0 | ||
| Hosea Hoseason of Ewick | 1 | 1 | £0.5.0 | ||
| William Spence of Gardie | 1 | 1 | £0.5.0 | ||
| Charles Scott Merchant in Mid Yell | 1 | 1 | £0.5.0 | ||
| 12 Oct 1785 | John Spence in Cullavoe | 1 | 1 | £0.5.0 | |
| James Irvine of Midbreck | 1 | 1 | £0.5.0 | ||
| Alexander Irvine in Gloup | 1 | 1 | £0.5.0 | ||
| Charles Hoseason of Dalsetter | 1 | 1 | £0.5.0 | ||
| 13 Oct 1785 | Magnus Robertson in Graveland | 1 | 1 | £0.5.0 | |
| 11 | 11 | £2.15.0 |
Transcribe other information
SHETLAND 12
[Page] 117
Transcriber's notes
Transcribed as written.
Scottish Exchequer (Tax Records), Horse tax - Volume 2 - Counties (L-W) (see 'More info' for county details), E326/9/2
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 10th of October 1785 until the 5th of April 1786.
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).