, Horse tax - Volume 30 - Counties (L-W) (see 'More info' for county details), E326/9/30&destination=/virtual-volumes/volume-images/volume_data-E326-9-30/REX01666?image_number=118){kind=link}
Volume contents
- 1 - 1797-8 counties , Lanarkshire
- 32 - 1797-8 counties , Midlothian
- 64 - 1797-8 counties , Morayshire
- 68 - 1797-8 counties , Nairnshire
- 70 - 1797-8 counties , Peebleshire
- 78 - 1797-8 counties , Perthshire
- 90 - 1797-8 counties , Renfrewshire
- 108 - 1797-8 counties , Ross-shire
- 112 - 1797-8 counties , Roxburghshire
- 130 - 1797-8 counties , Selkirkshire
- 134 - 1797-8 counties , Shetland
- 136 - 1797-8 counties , Stirlingshire
- 156 - 1797-8 counties , Sutherland
- 158 - 1797-8 counties , West Lothian
- 168 - 1797-8 counties , Wigtownshire
| Date | Masters/mistresses names and designations | Actual # | 1 horse | 2 horses | 3-5 horses | 6 or more horses | Duty | 10% per 31 George III | 10% per 36 George III |
|---|---|---|---|---|---|---|---|---|---|
| 1797 | Kelso Parish Brot. [Brought] over | 22 | 16 | 2 | 4 | £13.0.0 | £1.6.0 | £13.0.0 | |
| 17 Oct 1797 | John Bruce Brewer Kelso | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | |||
| Thomas Hutson | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| James Darling writer | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Mrs. Richard Whitelock | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Richard Allan Junr. [Junior] | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| James Nisbet Vintner | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| William Hoy writer | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| William Elliot Architect | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Dr. [Doctor] William Robertson | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Dr. [Doctor] Christopher Douglas | 2 | 1 | 1 | £1.5.0 | £0.2.6 | £1.5.0 | |||
| Archibald Stewart Surgeon | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Charles Wilson writer | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| John Ballantyne Mercht. [Merchant] | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| John Virtue writer | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Thomas Fair Mercht. [Merchant] | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Adam Marshall | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Colonel Stephen Broomfield | 3 | 1 | 2 | £2.5.0 | £0.4.6 | £2.5.0 | |||
| James Wall | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| William Swan | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Thomas Scott Baker | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| William Ker | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Total | 46 | 37 | 3 | 6 | £26.0.0 | £2.12.0 | £26.0.0 | ||
| Lilliesleaf Parish No 17 | |||||||||
| 21 Oct 1797 | Revd. [Reverend] Mr. Campbell | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | |||
| William Smaill Roperlaw | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Thomas Knox Firth | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| John Cochrane Lilliesleaf | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| John Scott Bewlie mains | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| William Thomson Nether row | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Thomas Smaill Catshawhill | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Sir John Riddell Bart.[Baronet] Riddell | 5 | 1 | 4 | £4.0.0 | £0.8.0 | £4.0.0 | |||
| William Gray Crags | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| George Thomson Chapple | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| James Turnbull Greenhouse | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Robert Turnbull Bewliehill | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| William Laidlaw Greatlaws | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| James Oliver Hermaston | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Total | 18 | 14 | 4 | £10.10.0 | £1.1.0 | £10.10.0 |
Transcribe other information
Page 7th Carriage and Saddle Horse Tax
[page] 118
Scottish Exchequer (Tax Records), Horse tax - Volume 30 - Counties (L-W) (see 'More info' for county details), E326/9/30
This volume contains information on who paid horse tax in the counties of 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 1797 until the 5th of April 1798.
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).