, 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=158){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 |
|---|---|---|---|---|---|---|---|---|
| Parishes Collected | ||||||||
| Penningham | 25 | 25 | £12.10.0 | £1.5.0 | ||||
| Country Part of Wigton | 4 | 4 | £2.0.0 | £0.4.0 | ||||
| Kirkinner | 17 | 13 | 4 | £10.0.0 | £0.1.0 | |||
| Sorbie | 17 | 11 | 6 | £11.10.0 | £1.3.0 | |||
| Country part of Whithorn | 21 | 19 | 2 | £11.0.0 | £1.2.0 | |||
| Glasserton | 19 | 10 | 2 | 7 | £13.15.0 | £1.7.6 | ||
| Mochrum | 10 | 10 | £5.0.0 | £0.10.0 | ||||
| Glenluce | 13 | 9 | 2 | 2 | £7.15.0 | £0.15.6 | ||
| Kirkmaiden | 11 | 8 | 1 | 2 | £6.10.0 | £0.13.0 | ||
| Stonykirk | 4 | 2 | 2 | £2.15.0 | £0.5.6 | |||
| Leswade | 7 | 5 | 2 | £4.5.0 | £0.8.6 | |||
| Portpatrick | 7 | 5 | 2 | £4.0.0 | £0.8.0 | |||
| Kirkholm | 5 | 4 | 1 | £2.15.0 | £0.5.6 | |||
| Inch | 10 | 8 | 2 | £5.15.0 | £0.11.6 | |||
| Newluce | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Kirkcowan | 7 | 7 | £3.10.0 | £0.7.0 | ||||
| 168 | 141 | 8 | 16 | 13 | £103.10.0 | £10.7.0 | ||
| 178 | ||||||||
| Proof | ||||||||
| 141 Horses at £0.10.0 is | £70.10.0 | |||||||
| 8 Horses at £0.15.0 is | £6.0.0 | |||||||
| 11 Horses at £0.17.6 | £14.0.0 | |||||||
| 13 Horses at £1.0.0 is | £13.0.0 | |||||||
| £103.10.0 | ||||||||
| 10 per cent thereon is | £10.7.0 | |||||||
| £113.17.0 |
Transcribe other information
[Page] 158
I Anthony Macmillan Surveyor aforesaid do hereby Certify that upon
careful examination of the foregoing several rates and duties I
find they amount in whole to the sum of one hundred and thirteen
pounds ten shillings & sixpence Sterling; and that upon the
Sixth day of Decr. [December] one thousand seven hundred and
ninety one years I delivered to Thomas
Adair Esqr. Collector of the said duties for the Shire aforesaid
an exact Duplicate of the foregoing which contained my oath
that Reqns. [Requisitions] or notices were delivered to or left with the said several
Persons at their dwelling Places of the date annexed to their
respective names that were to be charged with the duties
so respectively due by them
Anthony Macmillan
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).