, 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=44){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 |
|---|---|---|---|---|---|---|---|---|
| Supplement | ||||||||
| 1792 | Westkirk | |||||||
| 14 March 1792 | William Coupar Pleasance | 1 | 1 | £0.10.0 | £0.1.0 | |||
| Lady L Ross George Sqr. | 4 | 1 | 3 | £3.2.6 | £0.6.3 | |||
| 15 Mar 1792 | Andrew Elliot Esq George Sqr. | 3 | 1 | 2 | £2.5.0 | £0.4.6 | ||
| Mr Brown Archt. [Architect] George Sqr. | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Lady Cummin George Sqr. | 3 | 1 | 2 | £2.5.0 | £0.4.6 | |||
| Mrs McDowal at Castlesemple | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| 17 Mar 1792 | Mr Baxter E. Regt [East Register] Street | 1 | 1 | £0.10.0 | £0.1.0 | |||
| Canongate | ||||||||
| Mr Crichton | 3 | 1 | 2 | £2.5.0 | £0.4.6 | |||
| South Leith | ||||||||
| 20 Mar 1792 | Mr Hutton | 1 | 1 | £0.10.0 | £0.1.0 | |||
| Patrick Millar Sherriff Brae | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Richard Todd | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mr Allison Excise | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| Mr Allan Mt [Merchnt] Leithwalk | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Supplement | ||||||||
| March | Sir John Sinclair | 3 | 1 | 2 | £2.5.0 | £0.4.6 | ||
| 4 Apr 1792 | Lady Dundonald | 2 | 1 | 1 | £1.5.0 | £0.2.6 | ||
| 29 | 15 | 3 | 11 | £19.7.6 | £1.18.9 | |||
| Brought from Page 1st | 82 | 46 | 6 | 25 | 5 | £54.7.6 | £5.8.9 | |
| 111 | 61 | 9 | 36 | 5 | £73.15.0 | £7.7.6 | ||
| Proof 61 Horses @ £0.10.0 | £30.10.0 | |||||||
| 9 Horses @ £0.15.0 | £6.15.0 | |||||||
| 36 Horses @ £0.17.6 | £31.10.0 | |||||||
| 5 Horse @ £1.0.0 | £5.0.0 | |||||||
| £73.15.0 | ||||||||
| 10 Pr [Per] Cent | £7.7.6 | |||||||
| £81.2.6 |
Transcribe other information
[Page] 44
I William Cunningham Surv. [Surveyor] aforesaid do hereby Certify that on examination
I find the foregoing Duties amount to the Sum of Eighhty One pounds
two Shillings and Sixpence; And that on the 26 March 1792 I delivered
to George Cranston Collr. [Collector] an exact Duplicate of the above Acct [Account] duly
examined which contained my oath that the preceding Inhts. [Inhabitants] were
duly Serves with reqs. [requisitions] of the dates foresaid, and that they are charged
according to their sevl [several] returns to me, or from the best information
William Cunningham
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).