, 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=118){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 |
|---|---|---|---|---|---|
| Island of Fetlar | |||||
| 10 Oct 1785 | Mr James Gordon Minister | 1 | 1 | £0.5.0 | |
| Henry Sinclair of Still | 1 | 1 | £0.5.0 | ||
| William Gauden of Everland | 1 | 1 | £0.5.0 | ||
| James Smith Merchant in Finzie | 1 | 1 | £0.5.0 | ||
| Andrew Bruce of Urie | 1 | 1 | £0.5.0 | ||
| 5 | 5 | £1.5.0 | |||
| Island of Unst | |||||
| Thomas Hay Mercht [Merchant] at Uyeasound | 1 | 1 | £0.5.0 | ||
| 11 Oct 1785 | Mr James Barclay Minister | 1 | 1 | £0.5.0 | |
| William Spence of Hammer | 1 | 1 | £0.5.0 | ||
| John Ross of Skerpoe | 1 | 1 | £0.5.0 | ||
| Gilbert Henderson of Midgarth | 1 | 1 | £0.5.0 | ||
| Thomas Sanderson of Buness | 1 | 1 | £0.5.0 | ||
| James Archbald of Buness | 1 | 1 | £0.5.0 | ||
| John Scott of Greenwall | 1 | 1 | £0.5.0 | ||
| 12 Oct 1785 | Thomas Mouat of Belmount | 1 | 1 | £0.5.0 | |
| 9 | 9 | £2.5.0 | |||
| Whalsay & Nessting Pairishes | |||||
| 14 Nov 1785 | John Bruce Stewart of Simbister | 1 | 1 | £0.5.0 | |
| John Bruce Merchant in Catfirth | 1 | 1 | £0.5.0 | ||
| 2 | 2 | £0.10.0 | |||
| Dunrossness Parish | |||||
| 27 Nov 1785 | Mr John Mill Minister | 2 | 2 | £0.10.0 | |
| Laurence Hughson in Bigtown | 1 | 1 | £0.5.0 | ||
| John Mainland in Exnoboe | 1 | 1 | £0.5.0 | ||
| Hugh Sinclair in Exnoboe | 1 | 1 | £0.5.0 | ||
| 5 | 5 | £1.5.0 | |||
| Sandsting Parish | |||||
| 29 Nov 1785 | Mr Peter Barclay Minister | 1 | 1 | £0.5.0 | |
| Mitchell Mancreff in Sand | 1 | 1 | £0.5.0 | ||
| 2 | 2 | £0.10.0 | |||
| Town of Lerwick | |||||
| 13 Dec 1785 | John Bruce of Sumburgh | 1 | 1 | £0.5.0 | |
| John Henderson Surveyor of Taxes | 1 | 1 | £0.5.0 | ||
| Arthur Nicolson of Lochend | 1 | 1 | £0.5.0 | ||
| Robert Hughson hirer of Horses | 2 | 2 | £0.10.0 | ||
| Francis Heddell writer | 1 | 1 | £0.5.0 | ||
| 6 | 6 | £0.10.0 |
Transcribe other information
[Page] 118
Transcriber's notes
Town of Lerwick total duty should be £1.10.0
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).