, 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=86){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 |
|---|---|---|---|---|---|---|---|---|
| 8 to 10 Oct 1792 | Paisley Brott [Brought] over | 31 | 23 | 3 | 5 | £18.2.6 | £1.16.3 | |
| Claud Neilson Esq | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| Thomas Bisland | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Wilson Mercht [Merchant] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Hugh McIntyre Flesher | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| James King Causeyend | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Andrew Barry | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Robert Speir | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Robert Hunter Esq | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| James Walkinshaw Mert [Merchant] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| James Montgomery Horsesetter | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| Mrs Ralston Flesher | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Campbell Flesher | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Walter Lindsay Smith | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| William McLeod Distiller | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Alexander Bisland | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Hugh White Chang [Changekeeper] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Archibald Yule Changekeeper | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Henry Wilson Maltman | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Peter & John Wright Distillers | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| James Finlater Wright | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Total | 53 | 43 | 5 | 5 | £29.12.6 | £2.19.3 | ||
| Abby Parish | ||||||||
| 2 & 3 Oct 1792 | Robert Dunlop Esq Cardonnell | 1 | 1 | £0.10.0 | £0.1.0 | |||
| William McKerral Esq | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| David Pattison | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Right Honble [Honourable] Lord Glasgow | 4 | 1 | 3 | £3.2.6 | £0.6.3 | |||
| George Houstoun Esq | 4 | 1 | 3 | £3.2.6 | £0.6.3 | |||
| James Kibble Junior Esq [Esquire] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Robert Fulton Esq | 4 | 1 | 3 | £3.2.6 | £0.6.3 | |||
| Robert Walls Vintner | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mrs Dunlop Househill | 3 | 1 | 2 | £2.5.0 | £0.4.6 | |||
| Robert Crop Esq Greenlaw | 3 | 1 | 2 | £2.5.0 | £0.4.6 | |||
| James Hogg Banker | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| Charles Ross Greenlaw | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Richard Glen Colinslie | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Carried forward | 27 | 13 | 1 | 13 | £18.12.6 | £1.17.3 |
Transcribe other information
[Page] 86
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).