, 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=105){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 |
|---|---|---|---|---|---|---|---|---|
| Eastwood Parish | ||||||||
| 14 Jun 1791 | Sir John Maxwell Bart [Baronet] | 4 | 1 | 3 | £3.2.6 | £0.6.3 | ||
| John Givan mains | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Alexander Malcome Brewer | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Mcarthur Surgeon | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Howie Flesher | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| James Hart Linen printer | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Peter McGregor & Alexander Crums jointly & [seally] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Thomson Hillhead | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| James Mason Flesher | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Monteith Merchant | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 13 | 10 | 3 | £7.12.6 | £0.15.3 | ||||
| Mearns | ||||||||
| 2 Jun 1791 | Mrs. Alexandra Hutcheson S. [South] Field | 2 | 1 | 1 | £1.5.0 | £0.2.6 | ||
| Miss Jean Pollock of Pollock | 3 | 1 | 2 | £2.5.0 | £0.4.6 | |||
| Mrs. Barclay Kapplerigg | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Smith Wilson, Broom | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Robert Reid Bleacher | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| William Mather | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Arthur Herbertson Shaw | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Andrew Warnock | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Thomas Pollock Falside | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Stewart Russell Callcotts | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Adam Lightbody Greenbank | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Harvie at the Kirk | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 15 | 12 | 1 | 2 | £8.10 | £0.17.0 |
Transcribe other information
7
[Page] 105
Transcriber's notes
The 10% per 31 duty George III quoted of £0.1.0 is incorrect for Mrs. Hutcheson - the duty is £1.5.0 & the 10% is £0.2.6, the latter is quoted here.
The total for Mearns is correct for both duties
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).