, 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=31){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 |
|---|---|---|---|---|---|---|---|---|
| 30 Jun 1791 | Symington Parish 37th | |||||||
| John Nimmo in Wynddales | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Galbreath in Annieston | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Gladstones of Middle Toftcombs: eastfield | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Total | 3 | 3 | £1.10.0 | £0.3.0 | ||||
| 6 Jul 1791 | Covington Parish 38th. | |||||||
| John Howieson of St. Johnskirk | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mr Bryce Little Minr. [Minister] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Archibald Prentice Covington mains | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Lindsay in Hillhead | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Hugh Patterson Rollo Esqr. at Thankerton | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Total | 5 | 5 | £2.10.0 | £0.5.0 | ||||
| 7 Jul 1791 | Pettynain Parish 39th | |||||||
| Mr James Ferguson Minr. [Minister] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| William Gibson in Bragmyres | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| James Lindsay in Eastfield | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| James & John Brownlie at Grange | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| William Smith in Sills | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| George Fisher in Wyndyknows | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Total | 6 | 6 | £3.0.0 | £0.6.0 | ||||
| 21 Jun & 7 Jul 1791 | Carmichael Parish 40th. | |||||||
| The Right Honb [Honourable] the Countess Doweger of Hyndford | 3 | 1 | 2 | £2.5.0 | £0.4.6 | |||
| Mr Robert Ingles Minr. [Minister] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mr Carmichael of Eastend | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| John Murray in Newside | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| James Afflect in Witchknows | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| James Swan in Lachlayack Horsedealer | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mr James Carmichael at westmains | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Total | 10 | 7 | 1 | 2 | £6.0.0 | £0.12.0 |
Transcribe other information
[Page] 31
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).