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 |
|---|---|---|---|---|---|---|---|---|
| Wigtonshire | ||||||||
| 24 Oct 1792 | Penningham Parish | |||||||
| Capt. [Captain] James Maxwell, King's Falconer, Newtondouglas (formerly Newtonstewart) | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Archibald Millar Watchmaker Newtondouglas | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| William Lockhart Tobacconist Newtondouglas | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Revd. Dr. [Reverend Doctor] Boyd, Minr [Minister] of Penningham, Mertonhall | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Sloan Officer of Excise Newtondouglas | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John McFarlane Supervisor Newtondouglas | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John McKie Merchant Newtondouglas | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| William McKeand, Challoch | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 25 Oct 1792 | John McGill, Barhill | 1 | 1 | £0.10.0 | £0.1.0 | |||
| Patrick Hannay Barwharran | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Wilson Glenhappel | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Andrew McDowal Glenvernoch | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| James Gordon Glassoch | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Thomas McKeand Barsalloch | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Patrick McKie Horse hirer | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Andrew McGill, Carseneslock | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mr McKeand Baltersan | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| David Couper, Clary | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mr Braidfoot Barlaughline | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Wallace Writer Newtondouglas | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Messrs Hannay Laigh Glesnock | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| James Jamieson Watchmaker Newtondouglas | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Alexander Wilson Knockbrax | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 23 | 23 | £11.10.0 | £1.3.0 | |||||
| Country part of Wigton | ||||||||
| Mr Anthony McCall Borrowmoss | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Andrew Stewart Carsegowan | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mr Hannay Kirvennie | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 3 | 3 | £1.10.0 | £0.3.0 | |||||
| Kirkinner | ||||||||
| 27 Oct 1792 | Mr Alexander Vans Knockan | 1 | 1 | £0.10.0 | £0.1.0 | |||
| Mr William Drew Balfern | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Miss Heron in Stewarton | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| William Stewart in Boreland | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mr Dickson in Cairnfield | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mr M'Geoch in Dalreagle | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Carrd. [Carried] over | 6 | 6 | £3.0.0 | £0.6.0 |
Transcribe other information
[Page] 139 -- 16 WIGTOWNSHIRE (73)
Survey of the CARRIAGE AND SADDLE HORSE TAX in the Shire
of Wigton from the 5th. April 1792 to 5th. April 1793 by Anthony Macmillan 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).