, 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=118){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 | Ednam Parish | |||||||
| Robert Govan Highridge hall | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Dickson Harpertoun | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Robert Haper Fernihill | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Sanuel Robson Ednam | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| John Stewart Ednam | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Alexander Robson Henderside | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Lockie Howanrig | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Captain William Dickson Sidnam | 3 | 1 | 2 | £2.5.0 | £0.4.6 | |||
| Thomas Hatlie Newtonlees | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Joseph Yellowlees Edenmouth | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 13 | 10 | 1 | 2 | £7.10.0 | £0.15.0 | |||
| 2 Jul 1791 | Smealholm Parish | |||||||
| The Revd. [Reverend] Doctor Duncan | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| Hugh Lowrie Smealholm | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| William Scott Smealholm | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| George Nisbet Smealholm Mains | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| William Dickson Uper Smealholm | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| David Nisbet Bettyfield | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Dove Sandyknow | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| James Hay Corsick | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Robert Balmuir Spittle | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 10 | 9 | 1 | £5.5.0 | £0.10.6 | ||||
| 2 Jul 1791 | Stichel Parish | |||||||
| Sir James Pringle of Stichel | 6 | 1 | 5 | £5.10.0 | £0.11.0 | |||
| George Mill Sweethope | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Richard Hewit Quenshill | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| The Revd. [Reverend] Mr. Scott | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| James Hugart Bailiehill | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| George Boyd Eastfield | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Peter Dunce Runingburn | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| James Waugh Ketronbrae | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 13 | 8 | 5 | £9.0.0 | £0.18.0 | ||||
| 2 Jul 1791 | McCarston Parish | |||||||
| Sir Hendry Hay Mcdowgal McCarston | 4 | 1 | 3 | £3.2.6 | £0.6.3 | |||
| Alexander Drysdale Manerhill | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Gilbert Ker Stodrigg | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| Charles Purves Lantonlaw | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Thomas Balmuir Ettrickbrae | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| The Revd. [Reverend] Mr. Richardson | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| William Rutherford Sucklerigg | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| George Robertson Greatrigghall | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Joseph Turnbull Muirdean | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Dickson Aderston | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 14 | 10 | 1 | 3 | £8.7.6 | £0.16.9 |
Transcribe other information
[page] 118
Page 6th.
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).