, 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=47){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 |
|---|---|---|---|---|---|---|---|---|
| 12 Apr 1791 | Corstophine Parish | |||||||
| Alexander Keith Esqr. of Ravelston | 3 | 1 | 2 | £2.5.0 | £0.4.6 | |||
| George Smitton Esqr. Belmount | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Genl. [General] Lesslie Corstophine hill | 4 | 1 | 3 | £3.2.6 | £0.6.3 | |||
| Joseph Smith Farmer | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Dr. [Doctor] James Stewart Saughton | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| James Nimmo Sighthill | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mrs Anderson Saughton | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| George Anderson Broomhouse | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Samuel Mitchelson Esqr. | 3 | 1 | 2 | £2.5.0 | £0.4.6 | |||
| Revd. [Reverend] Mr Sharp | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| David Johnston Brewer | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Lady Gibson at Gogar | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Thomas Ferguson at Gogar | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Frances Sclate Farmer | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Comb Farmer | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| James Barron Farmer | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Capt [Captain] Stewart East Craigs | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 24 | 17 | 7 | £14.12.6 | £1.9.3 |
Transcribe other information
3 MIDLOTHIAN (EXTERIOR) 1 [Page] 47
Survey of the CARRIAGE AND SADDLE HORSE TAX. arisen in
the Exterior parts of the County of Edin [Edinburgh] from 5th April 1791 to 5th April 1792 made up by John Wood
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).