, 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=69){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 Jun 1791 | Dalkeith | |||||||
| Brought over | 39 | 12 | 1 | 26 | £32.15.0 | £3.5.6 | ||
| Mrs John Alvis | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| The Hunting Company | 6 | 1 | 5 | £5.10.0 | £0.11.0 | |||
| Mr Mackie Surgeon | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| David Crighton & Company | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Walter Heriot Surgeon | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Charles Sanderson Mason | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mr Baillie Wester Cowden | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Smith Flesher | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Alexander Thomson Flesher | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mr Nibblie Wester Cowden | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Melvil Bird | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 55 | 23 | 1 | 31 | £43.5.0 | £4.6.6 | |||
| 30 Jun 1791 | Newbottle | |||||||
| Revd [Reverend] Mr Brown | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Samuel Elliot | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Marquis of Lothian | 1 | 1 | £1.0.0 | £0.2.0 | ||||
| Andrew Muttor farmer | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| William Ainslie | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| James Kerr Esqr. of Woodburn | 3 | 1 | 2 | £2.5.0 | £0.4.6 | |||
| 8 | 5 | 2 | 1 | £5.5.0 | £0.10.6 |
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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).