, 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=126){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 |
|---|---|---|---|---|---|---|---|---|---|
| Minto Parish No 1st | |||||||||
| The Right Honble. [Honourable] Lord Minto | 2 | 1 | £1.5.0 | £0.2.6 | £1.5.0 | ||||
| Lilliesleaf Parish No 2nd | |||||||||
| Sir John Buchannan Riddell Bart. [Baronet] | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Parishes Collected | |||||||||
| Minto | 2 | 1 | 1 | £1.5.0 | £0.2.6 | £1.5.0 | |||
| Lilliesleaf | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Total | 3 | 2 | 1 | £1.15.0 | £0.3.6 | £1.15.0 | |||
| Proof | |||||||||
| 2 horses at [£0.10.0] each is | £1.0.0 | ||||||||
| 1 Horse at [£0.15.0] is | £0.15.0 | ||||||||
| Total duty | £1.15.0 | ||||||||
| Ten per Cent thereon | £0.3.6 | ||||||||
| Additional duty | £1.15.0 | ||||||||
| Sum Total | £3.13.6 |
Transcribe other information
A Supplementary Survey of the Carriage and Saddle Horse Tax in the County of Roxburgh from 5th April 1797 to 5th April 1796 by George Rodger Surveyor.
[page] 126
I George Rodger Surveyor aforesaid to hereby Certify that upon carefull
Examination I find the forgoing duties amount to the Sum of Three pounds
therteen Shillings and Sixpence Sterling and that of this date I transmitted
to Mr. John Rutherford Collector of these duties an Exact Duplicate of this
Accompt containing my Oath that the preceeding Inhabitants were duly
Served with Requisitions and that they were charged according to their
Several Returns or the best Information.
26 Feby. [February] 1798 George Rodger Surveyor
Observations
Lord Minto formerly Sir Gilbert Elliot, in Survey formerly rendered is charged
with one riding Horse. So in place of being charged at the above rates ought
properly speaking and in conformity to the Statutes to be charged as under, As also Sir
John Buchannan Riddell Barronet, who is charged in former Survey with
five horses which with the above make six. Sir John is a Private in the
Roxburgh Shire Yeomanry and was along with the other Privates Exempted for
his Cavalry Horse. But on the Surveyors Intimating this to Sir John. He in a very
handsome manner returned for Answer that tho a Private that he did not wish
to Reap the benefit of any Exemption and which is the reason of the above [Supplementary]
Charge against Sir John.
Transcriber's notes
Should be 1798 in Title
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).