, 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=17){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 |
|---|---|---|---|---|---|---|---|---|
| Brought Over | 35 | 24 | 3 | 8 | £21.5.0 | £2.2.6 | ||
| James Muir of Kailyards | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Alexander Mason of Commonhead | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Robert Pender of Netherhouse | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Miller Esqr. at Rinsmuir | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| Total | 40 | 28 | 4 | 8 | £24.0.0 | £2.8.0 | ||
| 14 [...] & 12 [...] 1791 | Cader Parish 18th | |||||||
| Mrs Stirling of Cader | 3 | 1 | 2 | £2.5.0 | £0.4.6 | |||
| William Stirling in Dryfields | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| JOhn Kenkaid Esqr. at Achenairn | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| William Drew of Achenloch | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Patrick Baird of Achenloch | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| William Drew of Burnbrae | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| William Gray & Son of west muckcroft | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Purdon Gray Esqr. of Cryston | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| David Gray of Millbrae | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Cornelius Todd of Adamswell | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| James Dunlope Esqr. of Garnkirk | 5 | 1 | 4 | £4.0.0 | £0.8.0 | |||
| William McKean in East Lumloch | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Tennant of Gartqueen | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Robert Williamson in Whitewell | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| James Winning in East cader | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| David Muir of Gartferry | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Total | 22 | 16 | 6 | £13.5.0 | £1.6.6 |
Transcribe other information
Lanerk Shire Survey Continued
[Page] 17
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).