, Horse tax - Volume 21 - Counties (L-W) (see 'More info' for county details), E326/9/21&destination=/virtual-volumes/volume-images/volume_data-E326-9-21/REX01666?image_number=100){kind=link}
Volume contents
- 1 - 1791-2 counties , Lanarkshire
- 37 - 1791-2 counties , Midlothian
- 77 - 1791-2 counties , Moray
- 81 - 1791-2 counties , Nairnshire
- 83 - 1791-2 counties , Peeblesshire
- 89 - 1791-2 counties , Perthshire
- 97 - 1791-2 counties , Renfrewshire
- 109 - 1791-2 counties , Ross-shire
- 113 - 1791-2 counties , Roxburghshire
- 125 - 1791-2 counties , Selkirkshire
- 129 - 1791-2 counties , Shetland
- 131 - 1791-2 counties , Stirlingshire
- 143 - 1791-2 counties , Sutherland
- 145 - 1791-2 counties , West Lothian
- 153 - 1791-2 counties , Wigtownshire
| Date | Masters/mistresses names and designations | Actual # | 1 horse (10s) | 2 horses | 3-5 horses | 6 or more horses | Duty | 10% per 31 George III |
|---|---|---|---|---|---|---|---|---|
| Paisley brought over | 32 | 24 | 5 | 3 | £18.7.6 | £1.16.9 | ||
| 24 to 27 Oct 1791 | John Robertson Chang [Change-keeper] | 1 | 1 | £0.10.0 | £0.1.0 | |||
| Robert Hamilton | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| James Craig Chang [Change-keeper] | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| Robert Hunter Esqr. | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Wilson mercht. [merchant] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| James Montgomerie Horsesetter | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| Mrs. Ralston Flesher | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Daniel McCorkle Flesher | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| William Mitchell Flesher | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Thomas Brock Flesher | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Campbell Flesher | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Walter Lindsay Smith | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| William Fleming Distiller | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| William McLeod Distiller Sasil | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Alexander Bisland | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Hugh White Changr [Change-keeper] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Andrew Catcart Baker | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Archibald Yuill | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| James Walkinshaw woodmr [wood merchant] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Henry Nelson Maltman | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Peter & John Wright Distillers | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| James Finlater Wright | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Bell mercht. [merchant] | 1 | 1 | £0.1.0. | £0.1.0 | ||||
| John Thomson & Company Tanners | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 58 | 48 | 7 | 3 | £31.17.6 | £3.3.0 |
Transcribe other information
[Page] 100
Scottish Exchequer (Tax Records), Horse tax - Volume 21 - Counties (L-W) (see 'More info' for county details), E326/9/21
This volume contains information on who paid horse tax in the counties of Lanarkshire, Midlothian (Edinburghshire), Morayshire (Elgin and Forres), Orkney, Peeblesshire, Perthshire, Renfrewshire, Ross-shire, Roxburghshire, Selkirkshire, Shetland (lordship of Zetland), Stirlingshire, Sutherland, West Lothian (Linlithgowshire), and Wigtownshire, between the 5th of April 1791 until the 5th of April 1792.
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).