, 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=16){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 | Brought foreward | 15 | 9 | 2 | 4 | £9.10.0 | £0.19.0 | |
| William Steel of Waycateshaw | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Thomas Alston Between the Gills | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| James Gilchrist of Gillfoot | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| William Gilchrist in Stockwell | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| James Brown in Laneshaw | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Messrs Cleland & Low Merchts. [Merchants] in Glasw. [Glasgow] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Archibald Forrest & Son of Yealdsheills | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Thomas Bell & Son of Westerhouse | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| William Cadzow of Craighead | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| James Wilson & Son of Killcadzow | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Total | 25 | 19 | 2 | 4 | £14.10.0 | £1.9.0 | ||
| 29 Sep 1792 | Lanark Parish 23d | |||||||
| Mrs Lockhart of Lee | 3 | 1 | 2 | £2.5.0 | £0.4.6 | |||
| Allan Lockhart of Cleghorn | 3 | 1 | 2 | £2.5.0 | £0.4.6 | |||
| Mr Thomas Scot of Sunyside | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| William Ingles of Kartland | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Capt [Captain] Mongo Fleming at Boathawgh | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Thomas Weir at Langloch | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| James Brownlee at Bonnington | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| David Dale Esqr. for Cotton Mill | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| David Dale Esqr. of Cotton Mill Entered two horses to be paid for in Glasgw. [Glasgow] | ||||||||
| Robert & William Lockhart in Nempler | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| James Lockhart of Nempler | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| The Honble. [Honourable] Robert McQueen of Braxfield Entered Seven horses to be paid for in Edin. [Edinburgh] | ||||||||
| Lady Ross Baillie of Bonnington | 6 | 1 | 5 | £5.10.0 | £0.11.0 | |||
| William Robertson Mercht. [Merchant] at Cottonmill | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Capt [Captain] Thomas Wright of Lockhart bank | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| James Gardener of Nempler | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Total | 23 | 14 | 4 | 5 | £15.10.0 | £1.11.0 |
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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).