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 |
|---|---|---|---|---|---|---|---|---|
| [--] Oct 1792 | Kirkinner brot. [brought] over | 6 | 6 | £3.0.0 | £0.6.0 | |||
| Mr McSkiming Culmalzie | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mr McDowal, Burness | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mr Nielson, Barvernochan | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| James McGuffog Muirpark of Baldoon | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mr McClymont, Billaird | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 11 | 11 | £5.10.0 | £0.11.0 | |||||
| Sorbie | ||||||||
| 29 Oct 1792 | Thomas McLellan, Orchardton | 1 | 1 | £0.10.0 | £0.1.0 | |||
| Mr Dunsmoor, Garlieston | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Revd. Dr. [Reverend Doctor] Isaac Davidson Manse | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Rt. Honble. [Right Honourable] the Earl of Galloway Galloway house | 7 | 1 | 6 | £6.10.0 | £0.13.0 | |||
| William Hathorn in Clanch | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| William McLellan in Doonhill | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Samuel McDowal Culnog | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| William Braidfoot Inch | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Peter Braidfoot in Whitehills | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Alexander Minoch, Penkiln | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mr Hannay Midpark | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 17 | 11 | 6 | £11.10.0 | £1.3.0 | ||||
| Country part of Whithorn | ||||||||
| Capt. [Captain] Hathorn of Castlewig | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| Mrs Hathorn of Castlewig | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| John Dunce Broadwig | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| David Broadfoot Balsser | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Alexander McCredie Drumaston | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Hugh Stewart Esq. of Tonderghie | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Hannay in Meiklepark | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Anthony Conning in Outon | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 30 Oct 1792 | John Allan in Balcroy | 1 | 1 | £0.10.0 | £0.1.0 | |||
| Peter McKie in Morroch | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Alexander Hannay in Broughton skeog | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Stewart in Cutcloy | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Anthony Coltran in Ersock | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John McTaggart in Drummoral | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John McClymont in Prestree | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Archibald McNillie in [--] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Andrew Stewart in Bailiewhir | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| (John Dunse in Ersock) got off on appeal | ||||||||
| John McNish Cutcloy | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Anthony McClurg, Isle Castle | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 21 | 19 | 2 | £11.0.0 | £1.2.0 |
Transcribe other information
[Page] 140
Survey of the CARRIAGE AND SADDLE HORSE TAX. in the Shire
of Wigton continued
Transcriber's notes
Gaps in text.
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).