, 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=74){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 |
|---|---|---|---|---|---|---|---|---|
| 1791 | Surcharges brought forward | 12 | 12 | £12.0.0 | £1.4.0 | |||
| 9 Aug 1791 | William Flint Polbeth West Calder parish | 1 | 1 | £1.0.0 | £0.2.0 | |||
| 10 Aug 1791 | Peter Smylie Adiewel West Calder parish | 1 | 1 | £1.0.0 | £0.2.0 | |||
| Joseph Calder Skivie West Calder parish | 1 | 1 | £1.0.0 | £0.2.0 | ||||
| 16 Sep 1791 | Robert Patreson Caikmuir Crichton p [parish] | 1 | 1 | £1.0.0 | £0.2.0 | |||
| 17 Sep 1791 | James Purdie Borthwick Mains | 1 | 1 | £1.0.0 | £0.2.0 | |||
| James Watson Hackbrae Borthwick p [parish] | 1 | 1 | £1.0.0 | £0.2.0 | ||||
| Thomas Ronaldson Catkun Borthwick parish | 1 | 1 | £1.0.0 | £0.2.0 | ||||
| 16 Sep 1791 | Charles Stewart Nettlieflat Stow p [parish] | 1 | 1 | £1.0.0 | £0.2.0 | |||
| 18 Aug 1791 | Mr Williamson Mussleburgh | 1 | 1 | £1.0.0 | £0.2.0 | |||
| Archibald Christie Esqr Inveresk | 1 | 1 | £1.15.0 | £0.3.6 | ||||
| 17 Oct 1791 | Andrew Gray Baker Dalkeith | 1 | 1 | £1.0.0 | £0.2.0 | |||
| Captain Ross Dalkeith | 1 | 1 | £1.0.0 | £0.2.0 | ||||
| 3 Sep 1791 | David Lawrie Loanhead Laswade p [parish] | 1 | 1 | £1.0.0 | £0.2.0 | |||
| 25 | 24 | 1 | £25.15.0 | £2.11.6 |
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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).