, 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=103){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 |
|---|---|---|---|---|---|---|---|---|
| Lochwinnoch | ||||||||
| 8 Oct 1791 | William McDowall Esq. | 10 | 1 | 9 | £9.10.0 | £0.19.0 | ||
| Robert Burns Caulderhaugh | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Rev. [Reverend] James Steven, min. [minister] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Patrick Wilson Bowfield | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Henry Wilson Bowfield | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Caldwell Lochside | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| William Jamieson Easter Govan | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 16 | 7 | 9 | £12.10.0 | £1.5.0 | ||||
| Erskine | ||||||||
| 9 Sep 1791 | James Dickson Factor | 1 | 1 | £0.10.0 | £0.1.0 | |||
| John Patterson Esq. | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| John Shaw Stewart Esq. | 3 | 1 | 2 | £2.5.0 | £0.4.6 | |||
| James King Esq. of Drums | 3 | 1 | 2 | £2.5.0 | £0.4.6 | |||
| Mathew Rodger Esq. | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Rev. [Reverend] Walter Young | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Miss King Millbank | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 12 | 7 | 1 | 4 | £7.15.0 | £0.15.6 | |||
| Inchinan | ||||||||
| 12 Sep 1791 | Boyd Alexander Esq. | 3 | 1 | 2 | £2.5.0 | £0.4.6 | ||
| Miss McGilchrist N. [North] Barr | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| William Fulton Esq. Park | 3 | 1 | 2 | £2.5.0 | £0.4.6 | |||
| Mathew Brown Portnauld | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| The Rt. Honble. [Right Honourable] Lord Semple | 3 | 1 | 2 | £2.5.0 | £0.4.6 | |||
| George Ord Broomfield | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 13 | 6 | 1 | 6 | £9.0.0 | £0.18.0 |
Transcribe other information
[Page] 103
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).