, 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=149){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 |
|---|---|---|---|---|---|---|---|---|---|
| 28 Sep 1797S | Polmond parish | ||||||||
| 28 Sep 1797 | John Gibb Newbiggings | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | |||
| William Gibb Bowhouse | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| John Kincaid Readyflatts | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| William Walker Smoothflatts | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Alexander Robert Candy | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| 29 Sep 1797 | James Hardie Oratory | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | |||
| John Hamilton Old Walls | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| John Watt Old Walls | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Robert Walker Bearcroft | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| John Russal Claret | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| James Thomson E. [East] Kiddoch | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| William Walker Little Kerss | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Herbert Samual Hollflat | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Genl. [General] Maxwell | 5 | 1 | 4 | £4.0.0 | £0.8.0 | £4.0.0 | |||
| Henry Johnston Esqr. | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Joseph Williamson Esqr. | 2 | 1 | 1 | £1.5.0 | £0.2.0 | £1.5.0 | |||
| Robert Sands Esqr | 2 | 1 | 1 | £0.15.0 | £0.2.6 | £0.15.0 | |||
| John Hamilton Esqr | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Colonel French | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| James Wardrop Esq W. [West] Qr [Quarter] | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Alexander Clark Hill | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Alexander Gaff Jun [Junior] Redding | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Thomas Livingston Esqr. | 2 | 1 | 1 | £1.5.0 | £0.2.6 | £1.5.0 | |||
| Continued | 30 | 23 | 3 | 4 | £17.5.0 | £1.14.6 | £17.5.0 | ||
| √ |
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[Page] 149
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).