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 |
|---|---|---|---|---|---|---|---|---|
| 1791 | Neilston | |||||||
| 3 Jun 1791 | Gavin Ralston Esqr. | 1 | 1 | £0.10.0 | £0.1.0 | |||
| Robert Carr Carwell | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Robert Hay Milnton | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Andrew Warnock Humbie | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Charles Black Arthurlie | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John King Arthurlie | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Craig Kirktown | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| William Cochrane Glanderson | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| James Robertson Upla | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| James Dunlop Gateside | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| William Millikin Farnize | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Peter Adair Bleacher | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 12 | 12 | £6.0.0 | £0.12.0 | |||||
| Renfrewshire, Proof of the foregoing duties 1791 | ||||||||
| Inverkip Parish | 4 | 4 | £2.0.0 | £0.4.0 | ||||
| Greenock Town & Parish | 41 | 35 | 6 | £22.0.0 | £2.4.0 | |||
| Port Glasgow Town & Parish | 18 | 17 | 1 | £9.5.0 | £0.18.6 | |||
| Paisley Town & Parish | 58 | 48 | 7 | 3 | £31.17.6 | £3.3.9 | ||
| Abby Town & Parish | 57 | 42 | 2 | 13 | £33.17.6 | £3.7.9 | ||
| Kilbarchan Parish | 8 | 7 | 1 | £4.5.0 | £0.8.6 | |||
| Houstoune Parish | 4 | 3 | 1 | £2.5.0 | £0.4.6 | |||
| Lochwinnoch Parish | 16 | 7 | 9 | £12.10.0 | £1.5.0 | |||
| Erskine Parish | 12 | 7 | 1 | 4 | £7.15.0 | £0.15.6 | ||
| Inchinan Parish | 13 | 6 | 1 | 6 | £9.0.0 | £0.18.0 | ||
| Kilmacome Parish | 5 | 3 | 2 | £3.5.0 | £0.6.6 | |||
| Eaglesham Parish | 4 | 4 | £2.0.0 | £0.4.0 | ||||
| Cathcart Parish | 7 | 4 | 1 | 2 | £4.10.0 | £0.9.0 | ||
| Eastwood Parish | 13 | 10 | 3 | £7.2.6 | £0.18.3 | |||
| Mearns Parish | 15 | 12 | 1 | 2 | £8.10.0 | £0.17.0 | ||
| Neilston Parish | 12 | 12 | £6.0.0 | £0.12.0 | ||||
| Renfrew Parish | 15 | 7 | 1 | 7 | £10.7.6 | £1.0.9 | ||
| Grand Total | 302 | 228 | 23 | 42 | 9 | £177.0.0 | £17.14.3 |
Transcribe other information
Page 106
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).