, 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=92){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 | Meigle Parish | |||||||
| 15 Jul 1791 | Alexander Nairn Esqr Drumkilbo | 2 | 1 | 1 | £1.5.0 | £0.2.6 | ||
| John Barty at Belmount | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 3 | 2 | 1 | £1.15.0 | £0.3.6 | ||||
| Aileth Parish | ||||||||
| 16 Jul 1791 | Sir William Ramsay Bart [Baronet] Banff | 3 | 1 | 2 | £2.5.0 | £0.4.6 | ||
| James Milne in Hey Yards | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| John Smith Esqr Balhara | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| George Knight Esqr Georgestoun | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 8 | 4 | 2 | 2 | £5.5.0 | £0.10.6 | |||
| Kinfawns Parish | ||||||||
| 19 Jul 1791 | John Craigie Esqr Glendoick | 3 | 1 | 2 | £2.5.0 | £0.4.6 | ||
| Thomas Hunter Esqr Glencarse | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| 5 | 2 | 1 | 2 | £3.10.0 | £0.7.0 | |||
| Insture Parish | ||||||||
| 20 Jul 1791 | Sir John Wedderburn Esqr Ballandean | 3 | 1 | 2 | £2.5.0 | £0.4.6 | ||
| John McClaren Den of Rossie | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| James Eason Ballandean | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Patrick Kinman | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Robert Blair Ballandean | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| George Mathew Insture | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| James Just Insture | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Charles Grimmond Insture | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 10 | 8 | 2 | £5.15.0 | £0.11.6 | ||||
| Longforgain Parish | ||||||||
| 21 Jul 1791 | George Patterson Esqr Castle huntly | 4 | 1 | 3 | £3.2.6 | £0.6.3 | ||
| Thomas Milne Esqr Milfield | 3 | 1 | 2 | £2.5.0 | £0.4.6 | |||
| Thomas Weems Esqr Lauriston | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Alexander Rea Farmer Milnhill | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| James Falconer Milnshade | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Holms Longforgain | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| William Broun in the bank | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mrs Lauther in Dron | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| James Keyls Menorgan | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 14 | 9 | 5 | £8.17.6 | £0.17.9 | ||||
| Foules Parish | ||||||||
| James Webster in Mains | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Errol Parish | ||||||||
| John Allan Esqr Errol | 3 | 1 | 2 | £2.5.0 | £0.4.6 | |||
| James Yeaman of Murrie | 3 | 1 | 2 | £2.5.0 | £0.4.6 | |||
| Charles Kinier Inchmichall | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Patrick Hill Inchmichall | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Patrick Kinier in Inchmartain | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| James Hunter Sea Side | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Robert Webster in the Mains | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Andrew Buist in Meginsh | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Mathew Watry butts | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Alexander Clark flatfield | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Patrick Mathew Newbigging | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Patrick Greenhill Muirhouses | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Carried forward | 16 | 12 | 4 | £9.10.0 | £0.19.0 |
Transcribe other information
[Page] 92
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).