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 | Parishes Collected | |||||||
| Country part of Peebles Parish | 8 | 8 | £4.0.0 | £0.8.0 | ||||
| Eddleston Parish | 13 | 7 | 1 | 5 | £9.5.0 | £0.18.6 | ||
| Newlands Parish | 18 | 8 | 1 | 2 | 7 | £13.10.0 | £1.7.0 | |
| Kirkurd Parish | 7 | 6 | 1 | £3.15.0 | £0.7.6 | |||
| Linton Parish | 10 | 7 | 1 | 2 | £6.0.0 | £0.12.0 | ||
| Broughton Parish | 2 | 2 | £1.0.0 | £0.2.0 | ||||
| Skerling Parish | 3 | 3 | £1.10.0 | £0.3.0 | ||||
| Glenholm Parish | 7 | 6 | 1 | £3.15.0 | £0.7.6 | |||
| Kilbucho Parish | 8 | 7 | 1 | £4.5.0 | £0.8.6 | |||
| Lyne Parish | 5 | 5 | £2.10.0 | £0.5.0 | ||||
| Maner Parish | 12 | 8 | 4 | £7.10.0 | £0.15.0 | |||
| Drumelzier Parish | 8 | 5 | 3 | £5.2.6 | £0.10.3 | |||
| Stoba Parish | 4 | 4 | £2.0.0 | £0.4.0 | ||||
| Traquair Parish | 12 | 11 | 1 | £6.5.0 | £0.12.6 | |||
| Innerleithen Parish | 12 | 10 | 2 | £6.15.0 | £0.13.6 | |||
| 133 | 101 | 7 | 13 | 12 | £79.2.6 | £7.18.3 | ||
| Proof | ||||||||
| 101 Horses at £0.10.0 Each is | £50.10.0 | |||||||
| 7 Horses at £0.15.0 Each is | £5.5.0 | |||||||
| 13 Horses at £0.17.6 Each is | £11.7.6 | |||||||
| 12 Horses at Shillings £1.0.0 Each is | £12.0.0 | |||||||
| £79.2.6 | ||||||||
| £79.2.6 at 10 per Cent is | £7.18.3 | |||||||
| Sum Total | £87.0.9 |
Transcribe other information
[page] 72
I William Brunton Surveyor aforesaid do hereby certify that upon carefull examination of
the above Duties amount to the Sum of Eighty Seven pounds Nine pence and that upon the third
of November 1792 I delivered to John Robertson Collector of these duties for the Shire aforesaid an exact
duplicate of the above which contained my Oath that the preceeding inhabitants were duly Served
with Requisitions of the dates forsaid Desiring them within fourteen days to deliver or cause to be
delivered to me upon calling for that purpose An Attested list of all the Servants Horses and
Carriages used and employed by them from the 5 of April 1792 to the 5 of April 1793 as well as an
account of what Servants Horses and Carriages they might use and employ anywhere Else and that the
forgoing report was made up from their Several Attested lists or returns to me from the best information
I could procure or from my own Certain knowledge of their respective Establishments.
William Brunton
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).