, 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=140){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 |
|---|---|---|---|---|---|---|---|---|---|
| 1797 | St. Ninians Parish | ||||||||
| Brought over | 33 | 26 | 2 | 5 | £19.10.0 | £1.19.0 | £19.10.0 | ||
| 6 Aug 1797 | William Hogg Kassbrock | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | |||
| James Arthur Cowie | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Alexander Johnston West plain | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| James McGowan Milton | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Alexander Buchanan Sauchy | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| John Thomson Lewes | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| William Ralloch Muirhead | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| William Wingate Craigingilt | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Robert Neilson West Kuss | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Robert Ure Craigniven | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| John Robertson & Alexander Mathie Crook | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Total | 44 | 37 | 2 | 5 | £25.0.0 | £2.10.0 | £25.0.0 | ||
| √ | |||||||||
| 2 [Oct] 1797 | Kippen parish | ||||||||
| Archibald Stirling Esq. | 3 | 1 | 2 | £2.5.0 | £0.4.6 | £2.5.0 | |||
| Mrs Robert Key | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Mrs John Campbell Minr [Minister] | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| William Leckie Esq. | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Total | 6 | 4 | 2 | £3.15.0 | £0.7.6 | £3.15.0 | |||
| √ |
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[Page] 140
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).