Volume contents
- 1 - 1793-5 counties , Kincardineshire
- 9 - 1793-5 counties , Kirkcudbrightshire
- 22 - 1793-5 counties , Lanarkshire
- 61 - 1793-5 counties , Midlothian
- 79 - 1793-5 counties , Moray
- 83 - 1793-5 counties , Nairnshire
- 85 - 1793-5 counties , Peeblesshire
- 91 - 1793-5 counties , Perthshire
- 101 - 1793-5 counties , Renfrewshire
- 113 - 1793-5 counties , Ross-shire
- 115 - 1793-5 counties , Roxburghshire
- 131 - 1793-5 counties , Selkirkshire
- 135 - 1793-5 counties , Shetland
- 137 - 1793-5 counties , Stirlingshire
- 147 - 1793-5 counties , West Lothian
- 155 - 1793-5 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 |
|---|---|---|---|---|---|---|---|---|
| 15 Jul 1794 | Kirkcowan Parish | |||||||
| Revd [Reverend] Mr John Dickson Minr. [Minister] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| William Bruce in Craichlaw | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John McKie in Boreland of Clugstone | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| James Mitchell in Knockrevie | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John McCutcheon in Kikgulzeock | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Paterson in Carsreggan | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 6 | 6 | £3.0.0 | £0.6.0 | |||||
| Parishes Collected | ||||||||
| Penningham Parish | 21 | 20 | 1 | £10.15.0 | £1.1.6 | |||
| Country part of Wigton | 3 | 3 | £1.10.0 | £0.3.0 | ||||
| Kirkinner | 15 | 15 | £7.10.0 | £0.15.0 | ||||
| Sorbie | 16 | 10 | 6 | £6.11.0 | £1.2.0 | |||
| Country part of Whithorn | 21 | 19 | 2 | £11.0.0 | £0.1.2 | |||
| Glasserton | 18 | 9 | 2 | 7 | £13.5.0 | £1.6.6 | ||
| Mochrum | 15 | 11 | 4 | £9.0.0 | £0.18.0 | |||
| Old Luce | 9 | 7 | 2 | £5.5.0 | £0.10.6 | |||
| Kirkmaiden | 8 | 5 | 1 | 2 | £5.0.0 | £0.10.0 | ||
| Stonykirk | 4 | 2 | 2 | £2.15.0 | £0.5.6 | |||
| Leswade | 4 | 2 | 2 | £2.15.0 | £0.5.6 | |||
| Portpatrick | 3 | 2 | 1 | £1.15.0 | £0.3.6 | |||
| Kirkholm | 9 | 8 | 1 | £4.15.0 | £0.9.6 | |||
| Inch | 9 | 7 | 2 | £5.5.0 | £0.10.6 | |||
| New Luce | 2 | 2 | £1.0.0 | £0.2.0 | ||||
| Kirkcowan | 6 | 6 | £3.0.0 | £0.6.0 | ||||
| 163 | 128 | 6 | 16 | 13 | £95.10.0 | £9.11.0 | ||
| Proof | ||||||||
| 128 Horses at 10/- [£0.10.0] | each is | £64.0.0 | ||||||
| 6 Horses at 15/- [£0.15.0] | each is | £4.10.0 | ||||||
| 16 Horses at 17/6 [£0.17.6] | each is | £14.0.0 | ||||||
| 13 Horses at £1.0.0 | each is | £13.0.0 | ||||||
| £85.10.0 | home Tax | |||||||
| 10 per cent thereon | is | £19.11.0 | Ten per cent | |||||
| £105.1.0 | Total |
Transcribe other information
[Page] 159
Survey of the CARRIAGE AND SADDLE HORSE TAX. in the Shire of Wigton Continued
Scottish Exchequer (Tax Records), Horse tax - Volume 27 - Counties (K-W) (see 'More info' for county details), E326/9/27
This volume contains information on who paid horse tax in the counties of Kincardineshire, Kinross-shire, Kirkcudbrightshire, Lanarkshire, Midlothian (Edinburghshire), Morayshire (Elgin and Forres), Nairnshire, Orkney, Peeblesshire, Perthshire, Renfrewshire, Ross-shire, Roxburghshire, Selkirkshire, Shetland (lordship of Zetland), Stirlingshire, Sutherland, West Lothian (Linlithgowshire), and Wigtownshire, between the 5th of April 1793 until the 5th of April 1795.
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).