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 |
|---|---|---|---|---|---|---|---|---|
| 21 Sep 1792 | Coulter Parish 31st | |||||||
| John Dickson Esqr of Coulter Entered his horses to be paid for in Edin [Edinburgh] | ||||||||
| Mrs. Bertram at Coulterhouse | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mr. William Strachan Minr [Minister] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Watson at Nisbet | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Willliam Denham of Birkwood | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Alexander Murray at Coulterallars | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mrs. Brown of Coultermains | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| Total | 7 | 6 | 1 | £3.15.0 | £0.7.6 | |||
| 20 Sep 1792 | Lamington Parish 32d | |||||||
| Mr. Thomas Mitchell Min [Minister] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Thomas Watson in Baitlies | 1 | 1 | £0.10..0 | £0.1.0 | ||||
| Archibald Wilson Senior at Hillhouse | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Archibald Wilson Junior at Hillhouse | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Jamieson of Wandelmill | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Robert Wilson at Little Gill | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Alexander Thomson at Cold chappel | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Total | 7 | 7 | £3.10.0 | £0.7.0 | ||||
| 19 Sep 1792 | Crawford Parish 33d | |||||||
| Humphry Denham at Castle | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mr James McConnochie Minr [Minister] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| James McQueen of Bellfield | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Robert McQueen of Stonyburn | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Robert Hope of Newton | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Rae Vintr [Vintner] at Elvinfoot | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| William McQueen at Glengath | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Archibald Williamson at Glennochar | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Gibson at Nunry | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Thomas Gibson at Fingland | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Williamson of Middensett | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Carried foreward | 11 | 11 | £5.10.0 | £0.11.0 |
Transcribe other information
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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).