, 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=95){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 |
|---|---|---|---|---|---|---|---|---|
| Brought Over | 335 | 150 | 30 | 92 | 63 | £241.0.0 | £24.2.0 | |
| £241.0.0 | ||||||||
| Proof | ||||||||
| 150 at 10/- [£0.10.0] | £75.0.0 | |||||||
| 30 at 15/- [£0.15.0] | £22.10.0 | |||||||
| 92 at 17/6 [£0.17.6] | £80.10.0 | |||||||
| 63 at 20/- [£1.0.0] | £63.0.0 | |||||||
| 335 | £241.0.0 | |||||||
| £241.0.0 at 10 PCt [per cent] | £24.2.0 | |||||||
| £265.2.0 | £265.2.0 |
Transcribe other information
[Page] 95
Perth 22 November 1791 I Laurence Buchan Surveyor aforesaid do hereby
Certify that Upon careful Examination of the foregoing Several Rates and Duties I find they
Amount in Whole to Two hundred and Sixty five pounds Two Shillings stg [Sterling] and
that this date I delivered to James Maxton Esqr Colecter of the said Duties for the Shire aforesaid
an Exact Duplicate of the Above Acct [Account] duly Examined and compared with the foregoing
Requisitions being left with the several Masters and Mistresses or At their dwelling house
to which most of them made returns
Laurence Buchan Surveyor
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).