, 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=156){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 |
|---|---|---|---|---|---|---|---|---|
| Glenluce Brot. [Brought] forward | 3 | 3 | £1.10.0 | £0.3.0 | ||||
| 1791 | Major Campbell Genoch | 2 | 1 | 1 | £1.5.0 | £0.2.6 | ||
| Capt. [Captain] Dalrymple Dunragget | 3 | 1 | 2 | £2.5.0 | £0.4.6 | |||
| John Sloan offr [officer] of Excise Glenluce | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Kennedy in Cascreugh | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| William Sloan in Gillespie | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Col.[Colonel] James Stewart Glenuce | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| 13 | 9 | 2 | 2 | £7.15.0 | £0.15.6 | |||
| KIrkmaiden | ||||||||
| John Paterson Chapelrossan | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 2 Nov 1791 | Mathew Quirk Clonyard | 1 | 1 | £0.10.0 | £0.1.0 | |||
| Lieut. [Lieutenant] Stewart Curgie | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Alexander McLellan in Crichen | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Revd. [Reverend] Mr Callander Manse | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Henry McGowan Balgowan | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John McDowal Esq. of Logan | 3 | 1 | 2 | £2.5.0 | £0.4.6 | |||
| Andrew McDowal Esqr. Yor. [Younger] of Logan | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| 11 | 8 | 1 | 2 | £6.10.0 | £0.13.0 | |||
| Stonykirk | ||||||||
| 3 Nov 1791 | Honble. [Honourable] Capt. [Captain] Maitland, Balgreggan | 3 | 1 | 2 | £2.5.0 | £0.4.6 | ||
| James Sloan, Sandmiln, | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 4 | 2 | 2 | £2.15.0 | £0.5.6 | ||||
| Portpatrick | ||||||||
| 6 Nov 1791 | William Ross Esqr. Dunskey | 2 | 1 | 1 | £1.15.0 | £0.2.6 | ||
| William Stewart Esq. Portpatrick | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| James Sloan Innkeeper Portpatk [Portpatrick] | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| John ker in Kilintringan | 1 | 1 | £010.0 | £0.1.0 | ||||
| Alexander Coulter Horse hirer | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 7 | 5 | 2 | £4.0.0 | £0.8.0 | ||||
| Kirkholm | ||||||||
| Major Ross Fineview | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| Ronald Hamilton South Cairn | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Drow in Barnhill | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| William Dunlop in Machere | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 5 | 4 | 1 | £2.15.0 | £0.5.6 | ||||
| Leswalt | √ |
Transcribe other information
[Page] 156
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).