, 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=154){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 | Kirkinner Brot. [Brought] over | 6 | 2 | 4 | £4.10.0 | £0.9.0 | ||
| Mr William Drew Balfern | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Miss Heron in Stewarton | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| William Stewart in Boreland | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mr Dickson in Cairnfield | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mr McGeogh in Dalreagle | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mr McSkiming, Culmalzie | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mr McDowal Birness | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mr Nielson Bervanochan | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| James McGuffog, MuirPark Baldoon | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| William Dunlop, Barnbarroch | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mr McClymont, Billaird | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 17 | 13 | 4 | £10.0.0 | £1.0.0 | ||||
| Sorbie | ||||||||
| Thomas McClellan in Orchardton | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mr Dunsmoor, Garlieston | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Rt. Honble. [Right Honourable] the Earl of Galloway, Galloway house | 7 | 1 | 6 | £0.10.0 | £0.1.0 | |||
| 16 Oct.1791 | Dr [Doctor] Davidson Minr. [Minister] | 1 | 1 | £0.10.0 | £0.1.0 | |||
| William Hathorn in Clanch | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Samuel McDowal, Culnog | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| William Braidfoot, Inch | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Peter Braidfoot Whitehills | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Alexander Wunock Lankiln | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mr Hannay Midpark | 1 | 1 | £0.10.0. | £0.1.0 | ||||
| William McLellan in Doonhill | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 17 | 11 | 6 | £11.10.0 | £1.3.0 | ||||
| Countrypart of Whithorn | ||||||||
| Capt. [Captain] Hathorn of Castlewigg | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| Mrs Hathorn at Castlewig | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| John Dunce Broadwig | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| David Broadfoot Balfeer | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Alexander McCredie Drumaston | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Nish, Cutreoch | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 21 Oct 1791 | Hugh Stewart Esq. of Tonderghie | 1 | 1 | £0.10.0 | £0.1.0 | |||
| John Hannay in Meiklepark | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Anthony Conning in Outon | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Allan in Balcroy | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Peter McKie in Moroch | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Alexander Hannay in Broughtonskeog | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Stewart in Cutcloy | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Carrd. [Carried] forward | 15 | 13 | 2 | £8.0.0 | £0.16.0 |
Transcribe other information
[Page] 154
[Page] 2. Survey of the Carriage and Saddle Horse Tax. Wigtonshire continued
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).