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 | Lessudden Parish No 18 | ||||||||
| 8 Sep 1797 | Gideon Bell Holms | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | |||
| David Kyle Fens | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| John Cochrane Bonrig | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Walter Scott Esq. Raeburn | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Thomas Tulloch Esq. Elliestone | 2 | 1 | 1 | £1.5.0 | £0.2.6 | £1.5.0 | |||
| Total | 6 | 5 | 1 | £3.5.0 | £0.6.6 | £3.5.0 | |||
| Linton Parish No 19 | |||||||||
| 6 Nov 1797 | Revd. [Reverend] Mr. Ogilvie Linton | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | |||
| 4 Nov 1797 | William Dawson Frogton | 3 | 1 | 2 | £2.5.0 | £0.4.6 | £2.5.0 | ||
| William Dawson Junr. [Junior] Frogton | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Andrew Purvis Crookhouse | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Robert Pringle Easterstead | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| 6 Nov 1797 | Andrew Purvis Burnfoot | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | |||
| John Dawson Tofts and Crubit | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| 4 Nov 1797 | John Friskin Bankhead | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | |||
| John Oliver Horselawmains | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Total | 11 | 9 | 2 | £6.5.0 | £0.12.6 | £6.5.0 | |||
| Morebattle Parish No 20 | |||||||||
| 6 Nov 1797 | Revd. [Reverend] Mr. Richardson Morebattle | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | |||
| William Pringle Sourhope etc | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Andrew Pringle Attonburn | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| John Lockie Prinieside | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Robert Foord Prinieside Dykes | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Adam Boyd Clifton Etc. | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| John Pringle Clifton cote | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| James Pott Cowbog | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Mrs. Simpson Whitton | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| John Cuthbertson Crookitshaws | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| James Legerwood Prinisidemilne | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Peter Watherstone Braes | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Total | 12 | 12 | £6.0.0 | £0.12.0 | £6.0.0 | ||||
| McCarston Parish No 21 | |||||||||
| 14 Oct 1797 | Sir Henry Hay McDougal Bart. [Baronet] | 4 | 1 | 3 | £3.2.6 | £0.6.3 | £3.2.6 | ||
| Alexander Drysdale Mannerhill | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Charles Purvis Lantonlaws | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Mrs. Balmer Etterickbraes | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Carried over | 7 | 4 | 3 | £4.12.6 | £0.9.3 | £4.12.6 |
Transcribe other information
[Page] 119
Page 8th Carriage and Saddle Horse Tax.
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).