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 |
|---|---|---|---|---|---|---|---|---|
| Renfrewshire | ||||||||
| Inverkip Parish | 4 | 3 | 1 | £2.5.0 | £0.4.6 | |||
| Greenock | 54 | 46 | 4 | 4 | £29.10.0 | £2.19.0 | ||
| PortGlasgow | 19 | 17 | 2 | £10.5.0 | £1.0.6 | |||
| Paisley | 53 | 43 | 5 | 5 | £29.12.6 | £2.19.3 | ||
| Abby Parish | 63 | 47 | 3 | 13 | £37.2.6 | £3.14.3 | ||
| Kilbarchan Parish | 10 | 8 | 2 | £5.10.0 | £0.11.0 | |||
| Lochwinnoch Parish | 17 | 8 | 9 | £13.0.0 | £1.6.0 | |||
| Houston Parish | 6 | 3 | 3 | £4.2.6 | £0.8.3 | |||
| Erskine Parish | 11 | 6 | 1 | 4 | £7.5.0 | £0.14.6 | ||
| Inchinnann Parish | 13 | 6 | 1 | 6 | £9.0.0 | £0.18.0 | ||
| Kilmacome Parish | 5 | 3 | 2 | £3.5.0 | £0.6.6 | |||
| Eaglesham Parish | 4 | 4 | £2.0.0 | £0.4.0 | ||||
| Cathcart Parish | 6 | 3 | 1 | 2 | £4.0.0 | £0.8.0 | ||
| Eastwood Parish | 13 | 10 | 3 | £7.12.6 | £0.15.3 | |||
| Mearns Parish | 14 | 12 | 2 | £7.10.0 | £0.15.0 | |||
| Neilston Parish | 12 | 12 | £6.0.0 | £0.12.0 | ||||
| Renfrew Parish | 19 | 8 | 1 | 10 | £13.10.0 | £1.7.0 | ||
| GrandTotal | 323 | 239 | 21 | 54 | 9 | £191.10.0 | £19.3.0 | |
| £19.3.0 | ||||||||
| £210.13.0 |
Transcribe other information
[page] 92
239 Horses @ £0.10.0 each is £119.10.0
21 Horses @ £0.15.0 each is £15.15.0
54 Horses @ £0.17.6 each is £47.5.0
9 horses @ £1.0.0 each is £9.0.0
323 Horses £191.10.0
10 per cent on £191.10.0 is £19.3.0
£210.13.0
I David Hutcheson Surveyor aforesaid Do hereby certify that upon
careful examination of the foregoing several rates and duties find that the amount
in whole to the sum of Two Hundred and Ten pounds thirteen shillings
sterling; And that upon this day I delivered to W John Gardner Collector
of these duties an exact duplicate of this account duly examined and compared
with the foregoing and found to agree therewith in all points, which
contained my oath that the foregoing Inhabitants were duly served
with requisitions of the dates annexed to their respective names
and that they were charged conform to their returns or my information
knowledge or belief that they were liable to these duties.
David Hutcheson
Glasgow 4th January 1793
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).