, 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=150){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 | Parishes Collected | |||||||
| 1 | Linlithgow Parish | 17 | 14 | 1 | 2 | £9.10.0 | £0.19.0 | |
| 2 | Bor"ness [Borrowstounness] Parish | 24 | 21 | 1 | 2 | £13.0.0 | £1.6.0 | |
| 3 | Carridden Parish | 12 | 8 | 2 | 2 | £7.5.0 | £0.14.6 | |
| 4 | Abercorn Parish | 40 | 10 | 1 | 8 | 21 | £33.15.0 | £3.7.6 |
| 5 | Kirkliston Parish | 21 | 17 | 3 | 1 | £11.15 | £1.3.6 | |
| 6 | Dalmaney Parish | 27 | 12 | 2 | 13 | £20.15.0 | £2.1.6 | |
| 7 | Ecclesmachan Parish | 5 | 5 | £2.10.0 | £0.5.0 | |||
| 8 | Uphall Parish | 8 | 7 | 1 | £4.5.0 | £0.8.6 | ||
| 9 | Livingstone Parish | 12 | 6 | 1 | 5 | £8.15.0 | £0.17.6 | |
| 10 | Bathgate Parish | 28 | 24 | 4 | £15.10.0 | £1.11.0 | ||
| 11 | Torphichen Parish | 8 | 8 | £4.0.0 | £0.8.0 | |||
| 12 | Whitburn Parish | 8 | 5 | 3 | £5.2.6 | £0.10.3 | ||
| Total | 210 | 137 | 10 | 23 | 40 | £136.2.6 | £13.12.3 |
Transcribe other information
[Page] 150
6th
Linlithgow County CARRIAGE AND SADDLE HORSE TAX.
Survey Contd [Continued]
Proof
137 horses @ £0.10.0 each is £68.10.0
10 horses @ £0.15.0 each is £7.10.0
23 horses @ £0.17.6 each is £20.2.6
40 horses @ £1.0.0 each is £40.0.0
total is £136.2.6
10% thereof is £13.12.3
Grand total £149.14.9
I James Watsone Surveyor aforesaid Do hereby certify that upon careful
Examination of the foregoing Rates & Duties I find they amount in whole
to the sum of one Hundred and Forty nine Pounds Fourteen shillings and
nine pence sterling And that upon the thirteenth day of October last
I delivered to Mr. James Taylor Collector for the aforesaid County an Exact
Dupplicate of the foregoing Survey which contained my oath that the
several persons before named were duly Served with Requisitions and
Notices whereby they were to be charged with the several duties hereby
certified to be due by them
James Watson Surveyor
Linlithgow 2nd 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).