, 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=125){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 |
|---|---|---|---|---|---|---|---|---|---|
| Proof | |||||||||
| 393 Horses at £0.10.0 each is | £196.10.0 | ||||||||
| 17 Horses at £0.15.0 each is | £12.15.0 | ||||||||
| 47 Horses at £0.17.6 each is | £41.2.6 | ||||||||
| 14 Horses at £1.0.0 each is | £14.0.0 | ||||||||
| Total Duty on Horses | £264.7.6 | ||||||||
| Ten per Cent thereon | £26.8.9 | ||||||||
| Additional Duty | £264.7.6 | ||||||||
| Sum Total | £555.3.9 | ||||||||
| January 1790 | |||||||||
| Supplement vizt. | 471 | 393 | 17 | 47 | 14 | £264.7.6 | £26.8.9 | £264.7.6 | |
| Lord Minto | 2 | 2 | £1.15.0 | £0.3.6 | £1.15.0 | ||||
| 2 | 1 | 1 | £1.10.0 | £0.3.0 | £1.10.0 | ||||
| 475 | 394 | 17 | 49 | 15 | £267.12.6 | £26.15.3 | £267.12.6 |
Transcribe other information
[page] 125
Page 14th
Carriage and Saddle Horse Tax.
Note. This Tax is very much reduced
by the Exemption Extended to the Yeomanry
Cavalry in this County as [to]
which George Rodger [corresponded]
with Mr. Jardine the Solicitor.
I George Rodger Surveyor aforesaid do hereby Certify that upon carefull
Examination I find the forging duties amount to the sum of
Five hundred and fifty five pounds three shillings and nine pence Stg.[Sterling] and that
upon the Twenty Second day of January Instant I transmitted to Mr. John
Rutherford Collector of these duties an Exact Duplicate of this Accompt
containing my Oath that the preceding Inhabitants were duly Served with
Requisitions of the dates therein contained, and that they were charged
according to their several Returns or the best Information and are liable to [pay]
the sums hereby certified to be due by them.
George Roger Surveyor
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).