, 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=23){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 |
|---|---|---|---|---|---|---|---|---|
| 21 Sep 1792 | Symington Parish 37th | |||||||
| John Nimmo of Windhill | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Galbraith of Annieston | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Gladstone of Middtoft [Middletoftcombs] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Total | 3 | 3 | £1.10.0 | £0.3.0 | ||||
| 26 Sep 1792 | Covington Parish 38th | |||||||
| Stephen Howieson of St. Johnskirk | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mr. Bryce Little Minr [Minister] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Archibald Prentice of Covingtonmains | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| James Stoddart of Hillhead | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Hugh Paterson Rolls at Thankerton | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| Adam Bell Mercht [Merchant] Covington | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Total | 7 | 6 | 1 | £3.15.0 | £0.7.6 | |||
| 26 Sep 1792 | Pittienain Parish 39th | |||||||
| Mr. James Ferguson Minr [Minister] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| William Gibson of Boggmyres | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| William Smith of Galla | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| George Fisher at Windyknow | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| James Lindsay at Eastfield | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Brownlee at Grange | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Total | 6 | 6 | £3.0.0 | £0.6.0 | ||||
| 17 Sep 1792 | Carmichael Parish 40th | |||||||
| The Countess Dowager of Hyndford | 3 | 1 | 2 | £2.5.0 | £0.4.6 | |||
| Mr. Robert Ingles Minr [Minister] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mrs. Carmichael of Eastend | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| James Affect in Witchknow | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| James Swan at Lachlayach | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Vassie at Netherton | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Total | 9 | 6 | 1 | 2 | £5.10.0 | £0.11.0 |
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[Page] 23
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).