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 | McCarston Parish Brot. [Brought] over | 7 | 4 | 3 | £4.12.6 | £0.9.3 | £4.12.6 | ||
| 14 Oct 1797 | Revd. [Reverend] Mr. Richardson McCarston | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | |||
| George Robertson Gaterighall | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Joseph Turnbull Muirdean | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| John Dickson Adderstone | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Total | 11 | 8 | 3 | £6.12.6 | £0.13.3 | £6.12.6 | |||
| Minto Parish No 22 | |||||||||
| 21 Oct 1797 | Sit Gilbert Elliot of Minto Bart. [Baronet] | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | |||
| David Simpson Esq. Tiviotbank | 2 | 1 | 1 | £1.5.0 | £0.2.6 | £1.5.0 | |||
| John Thorburn Kaims | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| John Wilson Deanfoot | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Total | 5 | 4 | 1 | £2.15.0 | £0.5.6 | £2.15.0 | |||
| Maxton Parish No 23 | |||||||||
| 2 Nov 1797 | John Hewit Maxton | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | |||
| Alexander Cooper Maxton | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Robert Smith Littledean | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| William Purvis Broomhouse | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Alexander Mather Rutherford | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Total | 5 | 5 | £2.10.0 | £0.5.0 | £2.10.0 | ||||
| Melrose Parish No 24 | |||||||||
| 29 Aug 1797 | Thomas Baxter writer Melrose | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | |||
| John Mercer writer Melrose | 2 | 1 | 1 | £1.5.0 | £0.2.6 | £1.5.0 | |||
| David Brown writer Melrose | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| David Murray Greenwells | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| John Murray Buckholm | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| John Lees Whitlaw | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Nicol Stenhouse Whitelee | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| 20 Sep 1797 | James Blaikie Langhaugh | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | |||
| 13 Oct 1797 | Robert Jardane Housebyres | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | |||
| Donald Cameron Esq. Blainslie | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Robert Elliot Blainslie | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| John Simpson Blainslie | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Thomas Bertram Salesfield | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| John Fisher Clackmae etc | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| 11 Sep 1797 | John Frier Langshaw | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | |||
| James Scott Calfhill etc | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Carried over | 17 | 16 | 1 | £8.15.0 | £0.17.6 | £8.15.0 |
Transcribe other information
Page 9th Carriage and Saddle Horse Tax.
[page] 120
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).