, 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=26){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 |
|---|---|---|---|---|---|---|---|---|
| 6 Jul 1791 | Libberton Parish 29th | |||||||
| Mr John Frazer Minr. [Minister] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| James Scot in Libberton | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mr John Thomson of Cormiston | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mr John Alston in Millridge | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Total | 4 | 4 | £2.0.0 | £0.4.0 | ||||
| 1 Jul & 18 Oct 1791 | Biggar Parish 30th | |||||||
| Lawrence Brown Esqr. of Edmonston | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| Samuel Somervile of Whinbush | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Noble in Biggar Shields | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Thomas Carmichael Writer in Biggar | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mr William Baillie Surgeon Biggar | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mr James Bow Surgeon Biggar | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mr John Resto R Minr. [Relief Minister] Biggar | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mr John Low S: [Secession] Minr. [Minister] Biggar | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| James Sibbald Biggar | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mathew Cree Seed Mercht. [Merchant] Biggar | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Black Mercht. [Merchant] Biggar | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mr William Watson Minr. [Minister] Biggar | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Tweedie Mercht. [Merchant] Biggar | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Alexander Steel Horse dealer Biggar | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Robert Tait Horse dealer Biggar | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| David Brown Horse dealer Biggar | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mr John Black at Spittle | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| William Somervile in Lindsay lands | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Total | 19 | 18 | 1 | £9.15.0 | £0.19.6 |
Transcribe other information
[Page] 26
Lanerk Shire Survey 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).