, 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=94){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 |
|---|---|---|---|---|---|---|---|---|
| Parishes Collected | ||||||||
| Aberdalgie Parish | 16 | 3 | 13 | £14.10.0 | £1.9.0 | |||
| Fortaviot Parish | 10 | 6 | 4 | £6.10.0 | £0.13.0 | |||
| Dunning Parish | 3 | 1 | 2 | £2.5.0 | £0.4.6 | |||
| Tullealan Parish | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Culross Parish | 6 | 4 | 2 | £3.10.0 | £0.7.0 | |||
| Gask Parish | 3 | 2 | 1 | £1.15.0 | £0.3.6 | |||
| Trinity Gask Parish | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Blackfoord Parish | 3 | 1 | 2 | £2.5.0 | £0.4.6 | |||
| Muthell Parish | 20 | 7 | 2 | 6 | 5 | £15.5.0 | £1.10.6 | |
| Logie Parish | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| Dunblane Parish | 16 | 5 | 6 | 5 | £12.15.0 | £1.5.6 | ||
| Kincairdne Parish | 5 | 1 | 4 | £4.0.0 | £0.8.0 | |||
| Kippen Parish | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Kilmadock Parish | 9 | 4 | 5 | £6.7.6 | £0.12.9 | |||
| Callander Parish | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| Port Parish | 10 | 3 | 1 | 6 | £7.10.0 | £0.15.0 | ||
| Tippermuir Parish | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Methven Parish | 14 | 2 | 12 | £13.0.0 | £1.6.0 | |||
| Foules Parish | 9 | 2 | 1 | 6 | £7.15.0 | £0.15.6 | ||
| Monevaird Parish | 12 | 3 | 1 | 8 | £9.5.0 | £0.18.6 | ||
| Monzie Parish | 6 | 2 | 4 | £4.10.0 | £0.9.0 | |||
| Balwhidder Parish | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Creiffe Parish | 8 | 6 | 2 | £4.10.0 | £0.9.0 | |||
| Killin Parish | 5 | 3 | 2 | £3.0.0 | £0.6.0 | |||
| Little Dunkeld Parish | 3 | 2 | 1 | £1.15.0 | £0.3.6 | |||
| Fortingall Parish | 3 | 2 | 1 | £1.15.0 | £0.3.6 | |||
| Weem Parish | 4 | 1 | 3 | £3.2.6 | £0.6.3 | |||
| Kenmuire Parish | 14 | 2 | 1 | 11 | £12.15.0 | £1.5.6 | ||
| Blair Parish | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| Mewlon Parish | 4 | 2 | 2 | £2.10.0 | £0.5.0 | |||
| Dunkeld Parish | 16 | 4 | 1 | 11 | £13.15.0 | £1.7.6 | ||
| Ouchtergaven Parish | 4 | 2 | 2 | £2.15.0 | £0.5.6 | |||
| St Mairtain Parish | 2 | 2 | £1.0.0 | £0.2.0 | ||||
| Caupeth Parish | 8 | 2 | 6 | £6.5.0 | £0.12.6 | |||
| Cargill Parish | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| Cluny Parish | 3 | 1 | 2 | £2.5.0 | £0.4.6 | |||
| Kinloch Parish | 5 | 1 | 4 | £4.0.0 | £0.8.0 | |||
| Bendochie Parish | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Blair Gourie Parish | 3 | 1 | 2 | £2.5.0 | £0.4.6 | |||
| Meigle Parish | 3 | 2 | 1 | £1.15.0 | £0.3.6 | |||
| Aileth Parish | 8 | 4 | 2 | 2 | £5.5.0 | £0.10.6 | ||
| Kinfawns Parish | 5 | 2 | 1 | 2 | £3.10.0 | £0.7.0 | ||
| Insture Parish | 10 | 8 | 2 | £5.15.0 | £0.11.6 | |||
| Longforgain Parish | 14 | 9 | 5 | £8.17.6 | £0.17.9 | |||
| Foules Parish | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Errol Parish | 20 | 16 | 4 | £11.10.0 | £1.3.0 | |||
| Abernethie Parish | 4 | 2 | 2 | £2.10.0 | £0.5.0 | |||
| Dron Parish | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Arngosk Parish | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Rhynd Parish | 3 | 3 | £1.10.0 | £0.3.0 | ||||
| Forgain Parish | 8 | 2 | 6 | £6.5.0 | £0.12.6 | |||
| Kinnoul Parish | 8 | 7 | 1 | £4.5.0 | £0.8.6 | |||
| Carried Over | 335 | 150 | 30 | 92 | 63 | £241.0.0 | £24.2.0 | |
| Dunbarnie Parish | 8 | 4 | 1 | 3 | £5.7.6 | £0.10.9 | ||
| Perth Parish | 3 | 1 | 2 | £2.5.0 | £0.4.6 |
Transcriber's notes
Foules Parish occurs twice
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).