, 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=41){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 | 59 | 45 | 6 | 8 | £34.0.0 | £3.8.0 | ||
| Mr. Baird farmer | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mr. Benjamin Yule Baker | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 61 | 47 | 6 | 8 | £35.0.0 | £3.10.0 | |||
| Parishes Collected | ||||||||
| West Church | 124 | 70 | 19 | 13 | 22 | £82.12.6 | £8.5.3 | |
| Cannogate | 45 | 20 | 9 | 4 | 12 | £32.5.0 | £3.4.6 | |
| South Leith | 61 | 47 | 6 | 8 | £35.0.0 | £3.10.0 | ||
| 230 | 137 | 34 | 25 | 34 | £149.17.6 | £14.19.9 |
Transcribe other information
[Page] 41
Proof
137 Horses at £0.10.0 £68.10.0
34 Horses at £0.15.0 £25.10.0
25 Horses at £0.17.6 £21.17.6
34 Horses at £1.0.0 £34.0.0
....................................£149.17.6
10 Per Cent on the above £14.19.9
....................................£164.17.3 Amount
I John Taitt Surv. [Surveyor] aforesaid, do hereby Certify that the
foregoing Duties amount to the Sum of One hundred &
Sixty four pounds, Seventeen Shillings and three pence
And that on 26th day of March 1792 I
delivered to George Cranston Coll. [Collector] of said duties for
the Shire aforesaid, an exact duplicate the Acct. [Account]
duly examined and compared, which contained my oath
that the precedg Inhts. [preceding Inhabitants] were duly Served with reqns. [requisitions] of the dates
forsd [foresaid] that are charged according to their returns or the
best information John Taitt
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).