, 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=61){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 |
|---|---|---|---|---|---|---|---|---|
| 13 May 1791 | Kirknewton | |||||||
| Brought over | 5 | 2 | 3 | £3.12.6 | £0.7.3 | |||
| Mr Andrew Waugh | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mr Johnston Hillhead | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| George Gray Humbie | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 8 | 5 | 3 | £5.2.6 | £0.10.3 | ||||
| 20 May 1791 | Duddingston | |||||||
| Robert Gillespie Clearburn | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Sir William Dick | 4 | 1 | 3 | £3.2.6 | £0.6.3 | |||
| William Duncan farmer | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Marr Overseer | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Coll. [Colonel Campbell Duddingston House | 5 | 1 | 4 | £4.0.0 | £0.8.0 | |||
| Andrew Black Mains | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Andrew Scott Northfield | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Johnston Southfield | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Thompson Easter Duddingston | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Andrew Stewart Writer Sig. [Signet] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 17 | 10 | 7 | £11.2.6 | £1.2.3 |
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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).