, 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=30){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 | 26 | 17 | 9 | £17.10.0 | £1.15.0 | |||
| James McQuat in Broomerside | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Alexander Haddow Cattle dealer in Longhouse | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| William Porteous Esqr. of Carmacoup | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| George Wilson in Kennockhead | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mr James Paterson in Glentagart | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| William McKinlay in Townhead | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| William McKinlay in Monksfoot | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Total | 33 | 24 | 9 | £21.0.0 | £2.2.0 | |||
| 29 & 30 Jun & 19 Oct 1791 | Wiston Parish 36th | |||||||
| Mr Joseph Henderson Minr. [Minister] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Robert Frazer Mercht. [Merchant] Wiston | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Braidwood in Chesterhall | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Ingles & Sons Horse dealers Roberton | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| David Lind in Greenhill | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| William Stevenson in Fallside | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Afflect Horse dealer Hethryhall | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Gibson in Newton | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Andrew Carmichael in Middingcoats | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Carmichael in Hillend | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Peter Gibb Near Hardington | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Gilbert Hamilton Mercht. [Merchant] in Roberton | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Andrew Braidwood Mercht. [Merchant] in Weston | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Total | 13 | 13 | £6.10.0 | £0.13.0 |
Transcribe other information
[Page] 30
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).