, 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=99){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 |
|---|---|---|---|---|---|---|---|---|
| Port Glasgow Brot. [Brought] forward | 16 | 15 | 1 | £8.5.0 | £0.16.6 | |||
| 24 Aug 1791 | James Lang Carman | 1 | 1 | £0.10.0 | £0.1.0 | |||
| James Boyd Sen. [Senior] Carman | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Port Glasgow Total | 18 | 17 | 1 | £9.5.0 | £0.18.6 | |||
| Paisley Town | ||||||||
| 24 Aug 1791 | William Stuart mercht [merchant] | 1 | 1 | £0.10.0 | £0.1.0 | |||
| John Dunlop Wangate End | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Gibb Vintner | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Lorain Wilson Esqr. | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| James Lounds Esqr. | 4 | 1 | 3 | £3.2.6 | £0.6.3 | |||
| James Rule Baker | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Robert Muir Mason | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| James Anderson Grocer | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Claud Neilson Esqr. | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| William Batchem manuf [manufacturer] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Thomas Bisland | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John McLean Innkr [Innkeeper] | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| John Fowler Horsesetter | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Speir Flesher | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| James Graham or Sheddan & Graham | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Donald Wright Innk [Innkeeper] | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| Baillie Andrew Brown | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Hugh McIntyre Flesher | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| James King Causey End | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| William King Bleacher | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Andrew Barry | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Joseph Fowler Horsesetter | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| Robert Speir | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Love manufr [manufacturer] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| carried over | 32 | 24 | 5 | 3 | £18.7.6 | £1.16.9 |
Transcribe other information
[Page] 99
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).