, Horse tax - Volume 24 - Counties (see 'More info' for county details), E326/9/24&destination=/virtual-volumes/volume-images/volume_data-E326-9-24/REX01666?image_number=115){kind=link}
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 |
|---|---|---|---|---|---|---|---|---|
| 1792 | £ Sh D | £ Sh D | ||||||
| 16 Apr 1792 | John Bruce Stewart of Simbister | 1 | 1 | £0.10.0 | £0.1.0 | |||
| 21 Apr 1792 | Thomas Mauat of Belmont | 1 | 1 | £0.10.0 | £0.1.0 | |||
| 26 Apr 1792 | Gideon Gifford of Busta | 1 | 1 | £0.10.0 | £0.1.0 | |||
| 3 | 3 | £1.10.0 | £0.3.0 | |||||
| 10 pr [per] | Cent as | above | £0.3.0 | |||||
| Total | £1.13.0 |
Transcribe other information
[Page] 115
12
SHETLAND
Survey of the CARRIAGE AND SADDLE HORSE TAX. arisen in the
Lordship of Shetland from 5 April 1792 to 5 April 1793 by Francis Heddell Surveyor
I Francis Heddell Surveyor aforsaid do hereby Certify that upon Care
full examination I Find the foregoing Duties amount to the sum of One
pound thirteen Shillings Sterling and that upon this Twelfth day
of November Seventeen Hundred and ninty two years I left for Mr John
Bruce Collector of the said Tax for the Lordship of Shetland at his office
in Lerwick an Exact Duplicate of This Account duly Examined &
Compared which Contained my Oath that the foregoing Inhabitants
were duly served with requisitions, and that they were Charged
in Conformity to their several returns or according to my knowledge
and belief that they were liable in said Duties
Francis Heddell Surveyor
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).