, 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=138){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 |
|---|---|---|---|---|---|
| Bo'ness [Borrowstounness] Town | |||||
| 18 Oct 1785 - 1 | James Nimmo Bo'ness [Borrowstounness] Town | 1 | 1 | £0.5.0 | |
| 2 | Edward Cowan Mert [Merchant] Bo'ness [Borrowstounness] Town | 1 | 1 | £0.5.0 | |
| 3 | James & Andrew Todds Bo'ness [Borrowstounness] Town | 1 | 1 | £0.5.0 | |
| 4 | Andrew Milne Bo'ness [Borrowstounness] Town | 1 | 1 | £0.5.0 | |
| 5 | John Cowan Mert [Merchant] Bo'ness [Borrowstounness] Town | 1 | 1 | £0.5.0 | |
| 6 | James Henderson Bo'ness [Borrowstounness] Town | 1 | 1 | £0.5.0 | |
| 7 | James Pearson Mert [Merchant] Bo'ness [Borrowstounness] Town | 1 | 1 | £0.5.0 | |
| 8 | Arthur Noble Bo'ness [Borrowstounness] Town | 1 | 1 | £0.5.0 | |
| 9 | Peter Philp Horse Hyrer Bo'ness [Borrowstounness] Town | 1 | 1 | £0.5.0 | |
| 10 | Robert Hart Mert [Merchant] Bo'ness [Borrowstounness] Town | 1 | 1 | £0.5.0 | |
| 11 | Thomas Cowan Bo'ness [Borrowstounness] Town | 1 | 1 | £0.5.0 | |
| Total | 11 | 11 | £2.15.0 | ||
| Boness [Borrowstounness] Parish | |||||
| 18 Oct 1785 - 1 | Dr [Doctor] John Roebuck | 3 | 3 | £0.15.0 | |
| 2 | John Roebuck Esqr. | 2 | 2 | £0.10.0 | |
| 3 | Charles Addison Esqr. of Woodhead | 2 | 2 | £0.5.0 | |
| 4 | John Henderson | 1 | 1 | £0.5.0 | |
| 5 | John McDonald Kinneil | 1 | 1 | £0.5.0 | |
| Total | 9 | 9 | £2.5.0 |
Transcribe other information
Page 4th
[page] 138
Survey Continued
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).