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 |
|---|---|---|---|---|---|---|---|---|
| Kirkcowan | ||||||||
| 8 Nov 1792 | Revd. [Reverend] Mr Dickson Manse | 1 | 1 | £0.10.0 | £0.1.0 | |||
| John Bruce Craichlaw | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John McKie in Boreland | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mr Mitchel in Knockrevie | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John McCutcheon in Kilgulzeock | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Patterson in Carsreggan | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 6 | 6 | £3.0.0 | £0.6.0 | |||||
| Parishes Collected | ||||||||
| Penningham | 23 | 23 | £11.10.0 | £1.3.0 | ||||
| Country part of Wigton | 3 | 3 | £1.10.0 | £0.3.0 | ||||
| Kirkinner | 11 | 11 | £5.10.0 | £0.11.0 | ||||
| Sorbie | 17 | 11 | 6 | £11.10.0 | £1.3.0 | |||
| Country part of Whithorn | 21 | 19 | 2 | £11.0.0 | £1.2.0 | |||
| Glasserton | 18 | 9 | 2 | 7 | £13.5.0 | £1.6.6 | ||
| Mochrum | 15 | 11 | 4 | £9.0.0 | £0.18.0 | |||
| Glenluce | 10 | 8 | 2 | £5.15.0 | £0.11.6 | |||
| Kirkmaiden | 11 | 8 | 1 | 2 | £6.10.0 | £0.13.0 | ||
| Stonykirk | 4 | 2 | 2 | £2.15.0 | £0.5.6 | |||
| Leswade | 5 | 3 | 2 | £3.5.0 | £0.6.6 | |||
| Portpatrick | 4 | 3 | 1 | £2.5.0 | £0.4.6 | |||
| Kirkholm | 6 | 5 | 1 | £3.5.0 | £0.6.6 | |||
| Inch | 10 | 8 | 2 | £5.15.0 | £0.11.6 | |||
| Newluce | 3 | 3 | £1.10.0 | £0.3.0 | ||||
| Kirkcowan | 6 | 6 | £3.0.0 | £0.6.0 | ||||
| 167 | 133 | 5 | 16 | 13 | £97.5.0 | £9.14.6 | ||
| Proof | ||||||||
| 133 Horses @ 10/- [£0.10.0] | £66.10.0 | |||||||
| 5 Horses @ 15/- [£0.15.0] | £3.15.0 | |||||||
| 16 Horses @ 17/6 [£0.17.6] | £14.0.0 | |||||||
| 13 Horses @ £1.0.0 | £13.0.0 | |||||||
| 168 horses | £97.5.0 | |||||||
| Ten pr [per] Cent thereon is | £9.14.6 | |||||||
| £106.19.6 | Total |
Transcribe other information
[Page] 143
Survey of the CARRIAGE AND SADDLE HORSE TAX. in the Shire
of Wigton continued
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).