, 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=13){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 | 14 | 11 | 1 | 2 | £8.0.0 | £0.16.0 | ||
| William Roberton of Kennedies | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Jackson of Little Udston | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| William Jackson of Udston | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| James Parker of Stonehall | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John McGhie Horsedealer Highstonehall | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Andrew Hart Yarn Mercht [Merchant] in Highstonehall | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mrs. Muirhead of Burnbank | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Hugh Robertson at Motherwell | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Samuel Douglas Esqr. at Achengrammond | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Lawrence Coulter Esqr. of Whistleberry Entered & to be paid for in Glasgow | 3 | |||||||
| James Stewart Yarn Mercht [Merchant] in Hamilton | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Thomas Smiellie Junr [Junior] in Hamilton | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| Robert Lamb Candlemaker | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Boys Esqr. Junr. [Junior] | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| His Grace the Duke of Hamilton | 20 | 1 | 19 | £19.10.0 | £1.19.0 | |||
| James Currie Vintr [Vintner] in Hamilton | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| William Clark in Hamilton | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Eglenton in Hamilton | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| Mr. John Aiton | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Charles Bogle Esqr. | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mr. James Burns Brewer | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Thomas Barr Horsesetter | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| William Peacock Horsesetter | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Robert Long Woodcutter | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Dr. [Doctor] Alexander Hutchison Minr. [Minister] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| William Buchanan Baker | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Carry Over | 65 | 36 | 5 | 2 | 19 | £42.10.0 | £4.5.0 |
Transcribe other information
Lanerk Shire Survey Continued
[Page] 13
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).