, 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=12){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 |
|---|---|---|---|---|---|---|---|---|
| Brought Over | 6 | 6 | £3.0.0 | £0.6.0 | ||||
| Hugh Wilson of Netherlandridge | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Wood of Corslet | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| James Letham in Tweediehall | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Total | 9 | 9 | £4.10.0 | £0.9.0 | ||||
| 13 Jun 1791 | Dallserf Parish 13th | |||||||
| Capt [Captain] James Hamilton of Dallserf | 3 | 1 | 2 | £2.5.0 | £0.4.6 | |||
| Gavin Hamilton in Overtown | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Robert Burns of Oldmachan | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Burns Senr [Senior] & Junr [Junior] of Oldmachan | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Tweddle in Sandyholm | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| James Hamilton in Shetleton | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Henderson in Millburn | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Total | 9 | 7 | 2 | £5.5.0 | £0.10.6 | |||
| 10 & 11 Jun & 9 Nov 1791 | Hamilton Parish 14th | |||||||
| Arthur Frame in Merrytown | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Thomas Alston of Broomelton | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Stewart Esqr at Fairholm | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Forbes Aikeman Esqr of Ross | 3 | 1 | 2 | £2.5.0 | £0.4.6 | |||
| Archibald Fullerton Esqr at Gateside | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Aiken Cattledealer in Woodhouse | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Reeves Esqr of Simsonland | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mrs Gilchrist of Ansfield | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| James Jamieson in Meickle Earnock | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Dr [Doctor] David Marshall of Neilsland | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Semple Esqr of Earnock | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| Carry Over | 14 | 11 | 1 | 2 | £8.0.0 | £0.16.0 |
Transcribe other information
[page] 12
Lanerk Shire Survey Continued
CARRIAGE AND SADDLE HORSE TAX
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).