, 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=38){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 | 64 | 36 | 12 | 11 | 5 | £41.12.6 | £6.4.3 | |
| 6 May 1791 | Lord Justice Clerk | 7 | 1 | 6 | £6.10.0 | £0.13.0 | ||
| Patrick Ingles Esq | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Col. [Colonel] Abercrombie | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| William Hope | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| William Honeyman Esq | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| Lord President | 7 | 1 | 6 | £0.13.0 | ||||
| Col. [Colonel] Lyon Tiviot Row | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mr. Marshall Gabriel Road | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 15 Jul 1791 | Mr Mollie | 1 | 1 | £0.10.0 | £0.1.0 | |||
| James Buchan W.S. [Writer to the Signet] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| James Davidson | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mr. Laing Architect | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Campbell Wr. [Writer] | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| Mr. Pattison James Square | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mr Stormont Wr. [Writer] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mr. Lawder Surgeon | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mr. McGie Lodger wh. [With] Mr Lawder | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| James Carfrae | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Thomas Gordon of Pitlurg | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| 27 May 1791 | Mr. Turnbull | 1 | 1 | £0.10.0 | £0.1.0 | |||
| Mr. Williamson | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| M. Jamieson Gayfield | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Thomas Hutchison | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Coll. [Colonel] Ferrier | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Lady Maxwell | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| Mr. Fraser Leith Walk | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| George Cotterell founder | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mr. Yule | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mr. Darling Pleasance | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| Mr. Riddell Esq George Square | 3 | 1 | 2 | £2.5.0 | £0.4.6 | |||
| Mr. Brown | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Lord Stonefield | 6 | 1 | 5 | £5.10.0 | £0.11.0 | |||
| Mr. Nairn Potterow | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mrs Rockhead | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| 124 | 70 | 19 | 13 | 22 | £82.12.6 | £8.5.3 |
Transcribe other information
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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).