, 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=89){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 | Aberdalgie Parish | |||||||
| 06 Jun 1791 | The Rt Hle [Right Honourable] Earl Kinnoul Dupplin Castle | 14 | 1 | 13 | £13.10.0 | £1.7.0 | ||
| George Keir Dupplin | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| James Roy New Miln | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 16 | 3 | 13 | £14.10.0 | £1.9.0 | ||||
| Fortaviot Parish | ||||||||
| John Hepburn Belchess Esqr Invermay | 5 | 1 | 4 | £4.0.0 | £0.8.0 | |||
| Henry Ingles Minr [Minister] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| James Buchan in Kildinnie | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| James Buchan Junior | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John White in Mailer | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| George Frier in Hiltown | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 10 | 6 | 4 | £6.10.0 | £0.13.0 | ||||
| Dunning Parish | ||||||||
| 07 Jun 1791 | The Rt Hle [Right Honourable] Lady Margaret Rollo Duncrub | 3 | 1 | 2 | £2.5.0 | £0.4.6 | ||
| Tullealan Parish | ||||||||
| 08 Jun 1791 | Robert Walker near Kincairdne | 1 | 1 | £0.10.0 | £0.1.0 | |||
| Culross Parish | ||||||||
| Sir Charles Preston Bart [Baronet] Valefield | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| Richard Dundass of Blair | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Andrew Clark of Combrie | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| James Dalgleish of West Glange | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 6 | 4 | 2 | £3.10.0 | £0.7.0 | ||||
| 10 Jun 1791 | Laurence Oliphant of Gask | 2 | 1 | 1 | £1.5.0 | £0.2.6 | ||
| Mr John Kemp Minr [Minister] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 3 | 2 | 1 | £1.15.0 | £0.3.6 | ||||
| Trinity Gask Parish | ||||||||
| Thomas Hepburn of Coquilzie | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Blackfoord Parish | ||||||||
| 14 Jun 1791 | George Haldane Esqr Glenagles | 3 | 1 | 2 | £2.5.0 | £0.4.6 | ||
| Muthel Parish | ||||||||
| 15 Jun 1791 | James Drummond Esqr Castle Drummond | 6 | 1 | 5 | £5.10.0 | £0.11.0 | ||
| Sir William Stirling Bart [Baronet] Airdoch | 3 | 1 | 2 | £2.5.0 | £0.4.6 | |||
| William Grahame Esqr Orchall | 3 | 1 | 2 | £2.5.0 | £0.4.6 | |||
| Robert Drummond | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| Thomas Keir in Fintilloch | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| James Donaldson in Pitkellony | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| David Graham of Gorthie | 3 | 1 | 2 | £2.5.0 | £0.4.6 | |||
| 20 | 7 | 2 | 6 | 5 | £15.5.0 | £1.10.6 | ||
| Logie Parish | ||||||||
| Francis Masterton Esqr of Gogar | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| Dunblane Parish | ||||||||
| 16 Jun 1791 | William Stirling Esqr of Keir | 6 | 1 | 5 | £5.10.0 | £0.11.0 | ||
| John Stirling of Kippenross | 5 | 1 | 4 | £4.0.0 | £0.8.0 | |||
| Sir James Campbell Bart [Baronet] Kilbride | 3 | 1 | 2 | £2.5.0 | £0.4.6 | |||
| Henry Russel in Dunblane | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Colin Campbell | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 16 | 5 | 6 | 5 | £12.15.0 | £1.5.6 | |||
| Gask Parish |
Transcribe other information
A Survey of the Rates and Duties on Carriage and Saddle Horses arisen in
the Shire of Perth from 5th April 1791 to 5th April 1792 by Laurence Buchan Surveyor
PERTHSHIRE [Page] 89
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).