, 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=56){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 |
|---|---|---|---|---|---|---|---|---|
| 29 Apr to 27 May 1791 | Andrew Gray farmer | 1 | 1 | £0.10.0 | £0.1.0 | |||
| Mr. Benjamin Bell Surgeon | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| Peter Cunningham farmer | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mr. Johnston Meadowhead | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| David Salmond | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Peter Christie farmer | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mr. Butterworth | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Salmond Girdwell | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Gilbert Mason Esqr. | 4 | 1 | 3 | £3.2.6 | £0.6.3 | |||
| Lord Sommervill of Drum | 4 | 1 | 3 | £3.2.6 | £0.6.3 | |||
| William Handyside Gilmerton | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| William Hunter at Gilmerton | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| James Nicol [Heviock] mill] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Williams | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| George Bairnsfarther Straton | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| James Russell Straton Mill | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| James Hume Esqr. | 3 | 1 | 2 | £2.5.0 | £0.4.6 | |||
| Thomas Trotter Esqr. | 3 | 1 | 2 | £2.5.0 | £0.4.6 | |||
| Lieut. Col. [Lieutenant Colonel] Alexander Trotter | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| Major Alexander Trotter | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| Capt. [Captain] Gilbert Waugh | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 34 | 21 | 3 | 10 | £21.10.0 | £2.3.0 |
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[Page] 56
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).