Volume contents
- 1 - 1792-3 counties , Lanarkshire
- 29 - 1792-3 counties , Midlothian
- 63 - 1792-3 counties , Moray
- 67 - 1792-3 counties , Nairnshire
- 69 - 1792-3 counties , Peeblesshire
- 75 - 1792-3 counties , Perthshire
- 83 - 1792-3 counties , Renfrewshire
- 95 - 1792-3 counties , Ross-shire
- 99 - 1792-3 counties , Roxburghshire
- 111 - 1792-3 counties , Selkirkshire
- 115 - 1792-3 counties , Shetland
- 117 - 1792-3 counties , Stirlingshire
- 129 - 1792-3 counties , Sutherland
- 131 - 1792-3 counties , West Lothian
- 139 - 1792-3 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 |
|---|---|---|---|---|---|---|---|---|
| 5 Jul 1792 | Brought Over Kelso | 19 | 14 | 5 | £10.15.0 | £1.1.6 | ||
| James Burn Kelso | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Thomas Fair Mercht. [Merchant] Kelso | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Doctor Christopher Douglas Kelso | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| 5 Jul 1792 | Thomas Fraser Kelso | 1 | 1 | £0.10.0 | £0.1.0 | |||
| James Nisbit Vintner Kelso | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Adam Marshall Flesher Kelso | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Richard Whitelock Kelso | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| James Mattheson Kelso | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Charles Wilson Writer Kelso | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Alexander Hindram Cooper Kelso | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Richard Allan Flesher Kelso | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Robert Allan Flesher Kelso | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Nicol Allan Flesher Kelso | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| James Darling Writer Kelso | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| James Hume Kelso | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| James Edmiston Sadler Kelso | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| James Potts Writer Kelso | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 6 Jul 1792 | Captain Robert Scott of Rosebank Kelso | 2 | 1 | 1 | £1.5.0 | £0.2.6 | ||
| Sir George Douglas Springwood park Kelso | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| Robert Walker of Wooden | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Proctor of Softlaw | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| Robert Davidson of Pinnicle | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| William Ker of Gateshaw in Broomlands | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| 48 | 37 | 11 | £26.15.0 | £2.13.6 | ||||
| 3 Jul 1792 | Ednam Parish | |||||||
| Robert Govan Hyridgehall | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Dickson Harpertoun | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Samuel Robson Ednam | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| John Stewart in Ednam | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Alexander Robson in Henderside | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Locky Howanrigg | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Capt. [Captain] William Dickson of Sidnam | 3 | 1 | 2 | £2.5.0 | £0.4.6 | |||
| Joseph Yellowlee Edonmouth | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Thomas Hatlie Nowtonlees | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Trotter Springhall | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Alexander Dove Ednam Spittle | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 14 | 11 | 1 | 2 | £8.0.0 | £0.16.0 | |||
| 2 Jul 1792 | Smealholm Parish | |||||||
| The Rev. [Reverend] Doctor Duncan | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| William Scott Newsmealholm | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| George Nisbit Mains | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| William Dickson Upertoun | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| David Nisbit Betyfield | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Dove Sandyknow | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| James Hay Corsick | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Robert Palmer Spittle | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| James Dickson Morick | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 10 | 9 | 1 | £5.5.0 | £0.10.6 |
Transcribe other information
Page 5th
[Page] 103
Scottish Exchequer (Tax Records), Horse tax - Volume 24 - Counties (see 'More info' for county details), E326/9/24
This volume contains information on who paid horse tax in the counties of Aberdeenshire, Argyll, Ayrshire, Banffshire, Berwickshire, Bute, Caithness, Clackmannanshire, Cromartyshire, Dunbartonshire, Dumfriesshire, Haddingtonshire (East Lothian), Fife, Forfarshire (Angus), Inverness-shire, Kincardineshire, Kinross-shire, Kirkcudbrightshire, Lanarkshire, Midlothian (Edinburghshire), Morayshire (Elgin and Forres), Nairnshire, Peeblesshire, Perthshire, Renfrewshire, Ross-shire, Roxburghshire, Selkirkshire, Shetland (lordship of Zetland), Stirlingshire, Sutherland, West Lothian (Linlithgowshire), and Wigtownshire, between the 5th of April 1792 until the 5th of April 1793.
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).