, 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=153){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 |
|---|---|---|---|---|---|---|---|---|
| Penningham Parish | ||||||||
| 26 Sept. 1791 | Capt. [Captain] Maxwell of Newtonstewart | 1 | 1 | £0.10.0 | £0.1.0 | |||
| Mr Lockhart Newtonstewart | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Revd. Dr. [Reverend Doctor] William Boyd, Minr. [Minister] at Mertonhall | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Sloan Offer. [Officer] of Excise Newtonstewart | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mr McFarlane Supervisor Newtonstewart | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John McKie Mercht. [Merchant] Newtonstewart | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Peter Murray Dealer Newtonstewart | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mr William McKeand in Challoch | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John McGill in Barhill | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 27 Sep 1791 | Patrick Hannay, Barwharran | 1 | 1 | £0.10.0 | £0.1.0 | |||
| John Wilson Glenhapple | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Andrew McDowal, Glenvernock | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| James Gordon Glassock | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Thomas McKeand Barsalloch | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Patrick McKie Horse hirer Newtonstewart | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| James Shillan Newtonstewart | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mr Mc Gill Carrnestock | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mr McKeand Baltersan | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mr Couper Clary | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mr Braidfoot Barlaughlane | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mr Wallace Writer, Newtonstewart | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Messers Hannays Laigh Glesnock | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mr Jamieson Watchr. [Watchmaker] Newtonstewart | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mr Wilson Knockbrex | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Samuel McKeand Polwillie Dealer | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 25 | 25 | £12.10.0 | £1.5.0 | |||||
| Country Part of Wigton | ||||||||
| Mr Anthony McCall Borrowmoss | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Minoch Torhouse | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Andrew Stewart, Carsgowan | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mr Hannay Kirkvannie | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 4 | 4 | £2.0.0 | £0.4.0 | |||||
| Kirkinner | ||||||||
| Sir William Maxwell of Monreith Bart. [Baronet] Barnbarroch | 5 | 1 | 4 | £4.0.0 | £0.8.0 | |||
| 15 Oct. 1791 | Mr Alexander Vans, Knockan | 1 | 1 | £0.10.0 | £0.1.0 | |||
| Carried over | 6 | 2 | 4 | £4.10.0 | £0.9.0 |
Transcribe other information
[Page] 16 Wigtownshire
[Page] 153
Survey of the (Carriage and Saddle Horse Tax.) in the Shire of Wigton from the 5th. of April 1791 to the 5th of April 1792 by Anthony Macmillan Surv. [Surveyor]
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).