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 |
|---|---|---|---|---|---|---|---|---|
| 24 -- 1792 | Walston Parish 28th | |||||||
| James White Mercht. [Merchant] at Howburn | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Andrew Aiken of Elsridgeburn | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| William Gilbert at Borland | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mr. George Stoddart at Walston | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mr. Patrick Mollisen Minr [Minister] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Total | 5 | 5 | £2.10.0 | £0.15.0 | ||||
| 24 -- 1792 | Libberton Parish 29th | |||||||
| Mr. John Freser Minr. [Minister] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Alston at Millridge | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Scot at Libbertonhill | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Chancelor of Sheildhill | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Thomson of Cormiston | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Total | 5 | 5 | £2.10.0 | £0.5.0 | ||||
| 22 -- 1792 | Biggar Parish 30th | |||||||
| Lawrence Brown of Edmonston | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| John Noble of Biggarsheil | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Black at Spittle | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Samuel Somervil of Whinbush | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Linsay of Linsaylands | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Thomas Carmichael Writer in Biggar | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| William Baillie Surgeon in Biggar | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Thomas Bow Surgeon in Biggar | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Black Mercht [Merchant] in Biggar | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mr. John Low S. Minr [Secession Minister] in Biggar | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mr. John Reston R. Minr [Relief Minister] in Biggar | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mr. William Watson Minr [Minister] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mathew Cree Seed Mercht [Merchant] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Tweedie Marcht [Merchant] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Alexander Steel Horse Dealler | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Robert Tait Horse Dealler | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| David Brown Horse Dealler | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Total | 18 | 17 | 1 | £9.5.0 | £0.18.6 |
Transcribe other information
[Page] 19
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).