, 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=59){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 |
|---|---|---|---|---|---|---|---|---|
| Proof | ||||||||
| 398 @ £0.10.0 is | £199.0.0 | |||||||
| 26 @ £0.15.0 | £19.10.0 | |||||||
| 110 @ £0.17.6 | £96.5.0 | |||||||
| 91 @ £1.0.0 | £91.0.0 | |||||||
| £405.15.0 | ||||||||
| 10 percent upon this sume is | £40.11.6 | |||||||
| £446.6.6 | ||||||||
| Surcharges | ||||||||
| 13 Sep 1792 | James Torrence Oxgangs Collington Parish | 1 | 1 | £1.0.0 | £0.2.0 | |||
| James Ramage Easter Killeith Curry | 1 | 1 | £1.0.0 | £0.2.0 | ||||
| James Alexander Spittle Pennycook | 1 | 1 | £1.0.0 | £0.2.0 | ||||
| John Stephenson Fullerton Pennycook Parish | 1 | 1 | £1.0.0 | £0.2.0 | ||||
| David Hunter Polton Laswade | 1 | 1 | £1.0.0 | £0.2.0 | ||||
| 15 Sep 1792 | John Ried Letham Mid-Calder | 1 | 1 | £1.0.0 | £0.2.0 | |||
| William Flint of Polbeth West-Calder | 1 | 1 | £1.0.0 | £0.2.0 | ||||
| Thomas Dickson at Shewenden Carrington | 1 | 1 | £1.0.0 | £0.2.0 | ||||
| William Rutherford at Temple | 1 | 1 | £1.0.0 | £0.2.0 | ||||
| John Sprott at Temple | 1 | 1 | £1.0.0 | £0.2.0 | ||||
| William Wilson at Millhome Cockpen | 1 | 1 | £1.0.0 | £0.2.0 | ||||
| William Douglas Bleacher at Millhome Cockpen | 1 | 1 | £1.0.0 | £0.2.0 | ||||
| 15 Jun 1792 | Robert Johnston Shewstons Herriot | 1 | 1 | £1.0.0 | £0.2.0 | |||
| Carry over | 13 | 13 | £13.0.0 | £2.6.0 |
Transcribe other information
[Page] 59
I John Wood Surveyor aforesaid do hereby certify that upon careful Examination
I find the above duties to amount to the sume of Four Hundred & forty six pounds
six Shillings & six pence Stg [Streling] and that this same day being the 9th Febry [February]
1793 I did deliver into the office of George Cranston Esqr Collector a full
duplicate of this account in which I certified the charges against the different
Inhabitants were either made from returns to my Requisition or from the best infor-
mation I could get when they failed to make such returns
John Wood
Transcriber's notes
Transcribed as written by Surveyor
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).