, 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=129){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 |
|---|---|---|---|---|---|---|---|---|
| 14 Jul 1791 | Gideon Gifford of Busta | 1 | 1 | £0.10.0 | £0.1.0 | |||
| 23 Aug 1791 | Thomas Mowat of Belmont | 1 | 1 | £0.10.0 | £0.1.0 | |||
| 9 Sep 1791 | John Bruce Stewart of Simbister | 1 | 1 | £0.10.0 | £0.1.0 | |||
| 3 | 3 | £1.10.0 | £0.3.0 | |||||
| 10 pr. Ct. [per Cent] as above | £0.3.0 | |||||||
| Total | £1.13.0 |
Transcribe other information
12 SHETLAND [Page] 129
Survey of CARRIAGE AND SADDLE HORSE TAX. arisen in the Lord
-ship of Shetland from 5 April 1791 to the 5 April 1792 By Francis Heddell Surveyor
I Francis Heddell Surveyor aforsaid do hereby Certify
that upon carefull Examination I find the foregoing duties doth
amount to the Sum of One pound thirteen Shillings Sterg [Sterling] And
that upon the 28th of November 1791 I left for Mr. John Bruce
Collector of the said Tax for the Lordship of Shetland at his Office
in Lerwick an exact Duplicate of this Account duly examined
and Compared which Contained my Oath that the foregoing
Inhabitants were duly served with requisitions and that
they were charged in conformity to their several returns or
according to my knowledge and belief that they were liable in
said duties
Francis Heddell Surveyor
Lerwick 28 Novr. [November] 1791
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).