, 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=73){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 |
|---|---|---|---|---|---|---|---|---|
| Proof | ||||||||
| 402 at £0.10.0 is | £201.0.0 | Ten P [Per] Cent | £20.2.0 | |||||
| 39 at £0.15.0 is | £27.15.0 | £2.15.6 | ||||||
| 112 at £0.17.6 is | £98.0.0 | £9.16.0 | ||||||
| 82 at £1.0.0 is | £82.0.0 | £8.4.0 | ||||||
| £408.15.0 | £40.17.6 | |||||||
| £40.17.6 | ||||||||
| £449.12.6 | ||||||||
| 1791 | Surcharges | |||||||
| 26 Aug 1791 | Alexander Cleghorn at Camillins parish of Crammond | 1 | 1 | £1.0.0 | £0.2.0 | |||
| Robert Warden Crawhill Crammond | 1 | 1 | £1.0.0 | £0.2.0 | ||||
| 28 Aug 1791 | Lawrence Cunningham at Harley parish of Currie | 1 | 1 | £1.0.0 | £0.2.0 | |||
| George Cunningham at Currie | 1 | 1 | £1.0.0 | £0.2.0 | ||||
| 19 Nov 1791 | George Hill Hermiston Currie | 1 | 1 | £1.0.0 | £0.2.0 | |||
| 13 Aug 1791 | Adam Archibald Braidwood Penncuick | 1 | 1 | £1.0.0 | £0.2.0 | |||
| 4 Nov 1791 | William Muttre Nether Libberton | 1 | 1 | £1.0.0 | £0.2.0 | |||
| 10 Aug 1791 | James Graham Causewayend Mid Calder p [parish] | 1 | 1 | £1.0.0 | £0.2.0 | |||
| George Gray Leithhead Mid Calder parish | 1 | 1 | £1.0.0 | £0.2.0 | ||||
| George Gray Cairns Mid Calder Parish | 1 | 1 | £1.0.0 | £0.2.0 | ||||
| 8 Aug 1791 | John Robertson Kirknewton | 1 | 1 | £1.0.0 | £0.2.0 | |||
| 10 Aug 1791 | George Lawrie at Salem Kirknewton parish | 1 | 1 | £1.0.0 | £0.2.0 | |||
| Carry over | 12 | 12 | £12.0.0 | £1.4.0 |
Transcribe other information
27
[Page] 73
I John Wood Surveyor aforesaid do hereby Certify that upon
Examination I find these duties to amount to the Sum of four hundred
and fourty nine pounds twelve Shillings and six pence St. [Sterling] & that this
day being the 9th. of Jan 1792 I did deliver into the office of George Cranstoun
Esqr. Collector a Duplicate of this Acct. [Account] which contained my oath that
the Charges agt [against] the several Inhabitants were made either from their
Returns to my requisitions or from the best Information I could get
when they failed to make such Returns. 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).