, 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=134){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 |
|---|---|---|---|---|---|---|---|---|---|
| 7 Feb 1797 | Gideon Gifford Esq of Busta | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | |||
| 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | |||||
| 10 pr. [per] Cent thereon per 31 of Geo 3d [George III] | £0.1.0 | ||||||||
| [Total] | £0.11.0 | ||||||||
| Addl [Additional] pr [per] 36 of Geo 3d [George III] | £0.10.0 | ||||||||
| Total | £1.1.0 |
Transcribe other information
12 SHETLAND [Page] 134
Survey of the CARRIAGE AND SADDLE HORSE TAX. arisen in the
Lordship of Shetland from 5th. April 1797 to the 5th. April 1798 By
Francis Heddell Surveyor
I Francis Heddell Surveyor aforsaid do hereby Certify that
upon Carefull examination I find the foregoing Account amounts to the
Sum of One pound one Shilling Sterling; and that upon this Twenty
ninth day of November 1797 I left for Mr. Henry Ross Collector of the
said Tax for the Lordship of Shetland at his Office in Lerwick an exact
Duplicate of this Account duly examined and compared which
contained my Oath that the foregoing Inhabitant was duly served with
Requisition And that he is charged according to my knowledge & belief
that He was lyable in said Duties
Francis Heddell 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).