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 | ||||||||
| May 1791 | Innerleithen Parish | |||||||
| Alexander Horseburgh of that Ilk | 4 | 1 | 3 | £3.2.6 | £0.6.3 | |||
| John Pretshal Purveshill | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Robert Horseburgh Colqhuar | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| William Laidlaw Williamslee | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| William Tait Whithope | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| The Revd. [Reverend] Mr. Scott | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| William Murray Netherhorseburgh | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Walter Lader in Castle | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| William Brodie Ormston | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 12 | 9 | 3 | £7.2.6 | £0.14.3 | ||||
| Parishes Collected | ||||||||
| The County Part of Peebles Parish | 9 | 9 | £4.10.0 | £0.9.0 | ||||
| Eddleston Parish | 13 | 7 | 1 | 5 | £9.5.0 | £0.18.6 | ||
| Newlands Parish | 18 | 8 | 1 | 2 | 7 | £13.10.0 | £1.7.0 | |
| Kirkurd Parish | 7 | 6 | 1 | £3.15.0 | £0.7.6 | |||
| Linton Parish | 12 | 9 | 1 | 2 | £7.0.0 | £0.14.0 | ||
| Broughton Parish | 2 | 2 | £1.0.0 | £0.2.0 | ||||
| Skerling Parish | 3 | 3 | £1.10.0 | £0.3.0 | ||||
| Glenholm Parish | 7 | 6 | 1 | £3.15.0 | £0.7.6 | |||
| Kilbucho Parish | 9 | 8 | 1 | £4.15.0 | £0.9.6 | |||
| Lyne Parish | 5 | 5 | £2.10.0 | £0.5.0 | ||||
| Manner Parish | 8 | 7 | 1 | £4.5.0 | £0.8.6 | |||
| Drumelzier Parish | 8 | 5 | 3 | £5.2.6 | £0.10.3 | |||
| Tweedsmuir Parish | 4 | 4 | £2.0.0 | £0.4.0 | ||||
| Stoba Parish | 4 | 4 | £2.0.0 | £0.4.0 | ||||
| Traquair Parish | 12 | 11 | 1 | £6.5.0 | £0.12.6 | |||
| Innerleithen Parish | 12 | 9 | 3 | £7.2.6 | £0.14.3 | |||
| 133 | 103 | 8 | 10 | 12 | £78.5.0 | £7.16.6 |
Transcribe other information
[page] 86
Page 4th. [fourth]
Proof.
103 Horses at £0.10.0 Each is £51.10.0
8 Horses at £0.15.0 Each is £6.0.0
10 Horses at £0.17.6 Each is £8.15.0
12 Horses at £1.0.0 Each is £12.0.0
£78.5.0
£78.5.0 at Ten per Cent is £7.16.6
Sum Total £86.1.6
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).