, 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=117){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 |
|---|---|---|---|---|---|---|---|---|
| 1791 | ||||||||
| 4 Jul 1791 | Kelso Parish | |||||||
| Doctor William Robertson Kelso | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Burn Kelso | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Patrick Panton Writer Kelso | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Richard Allan Flesher Kelso | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Robert Nicol Mercht. [Merchant] Kelso | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Bruce Brewer Kelso | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| William Crawford Mercht. [Merchant] Kelso | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Doctor Andrew Wilson Kelso | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| Thomas Hotson Inkeeper Kelso | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Alexander Mein Skiner Kelso | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Robert Scott Esq. of Bank Keso | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Thomas Potts Writer Kelso | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| William Smith Writer Kelso | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Archbald Stewart Surgeon Kelso | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Virtow Writer Kelso | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Doctor James Watson Kelso | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| James Burn Kelso | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Thomas Fair Mercht. [Merchant] Kelso | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Doctor Dowglas Kelso | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| Thomas Frazer Mercht. [Merchant] Kelso | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| James Nesbit Vintner Kelso | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Adam Marshal Flesher Kelso | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Richard Whitlock Kelso | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Alexander Windram Cowper Kelso | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| William Steuart Flesher Kelso | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Robert Allan Flesher Kelso | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Richard Allan Flesher Kelso | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Nicol Allan Flesher Kelso | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Hendry Swan Kelso | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| James Darling Writer Kelso | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| James Hume Writer Kelso | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Captain Robert Scott of Rosebank | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| Sir George Dowglass Springwookpark | 4 | 1 | 3 | £3.2.6 | £0.6.3 | |||
| Robert Walker of Wooden | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Proctor of Softlaw | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| Robert Davidson of Pinickle | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| William Ker Esqr. in Broomlands | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| 48 | 37 | 8 | 3 | £27.2.6 | £2.14.3 |
Transcribe other information
[page] 117
Page 5th.
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).