, 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=165){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 | Parishes Collected | ||||||||
| 1. | Linlithgow Parish | 24 | 20 | 4 | £13.10.0 | £1.7.0 | £13.10.0 | ||
| 2. | Bornëss Parish | 29 | 26 | 1 | 2 | £15.10.0 | £1.11.0 | £15.10.0 | |
| 3. | Carridden Parish | 17 | 14 | 1 | 2 | £9.10.0 | £0.19.0 | £9.10.0 | |
| 4. | Abbercorn Parish | 35 | 12 | 4 | 19 | £28.10.0 | £2.17.0 | £28.10.0 | |
| 5. | Kirkliston Parish | 33 | 25 | 3 | 5 | £19.15.0 | £1.19.6 | £19.15.0 | |
| 6. | Dalmaney Parish | 24 | 19 | 5 | £13.17.6 | £1.7.9 | £13.17.6 | ||
| 7. | Ecclesmachan Parish | 8 | 8 | £4.0.0 | £0.8.0 | £4.0.0 | |||
| 8. | Uphall Parish | 14 | 13 | 1 | £7.5.0 | £0.14.6 | £7.5.0 | ||
| 9. | Livingston Parish | 11 | 8 | 3 | £6.12.6 | £0.13.3 | £6.12.6 | ||
| 10. | Bathgate Parish | 33 | 30 | 3 | £17.5.0 | £1.14.6 | £17.5.0 | ||
| 11. | Torpichen Parish | 8 | 8 | £4.0.0 | £0.8.0 | £4.0.0 | |||
| 12. | Whitburn Parish | 12 | 9 | 3 | £7.2.6 | £0.14.3 | £7.2.6 | ||
| Totall | 248 | 192 | 9 | 23 | 24 | £146.17.6 | £14.13.9 | £146.17.6 | |
| Proof | |||||||||
| 192 Horse @ £0.10.0 Each is | £96.0.0 | ||||||||
| 9 Horses @ £0.15.0 Each is | £6.15.0 | ||||||||
| 23 Horses @ £0.17.6 Each is | £20.2.6 | ||||||||
| 24 Horses @ £1.0.0 Each is | £24.0.0 | ||||||||
| £146.17.6 | |||||||||
| To the 10 per Ct [Cent] thereon | £14.13.9 | ||||||||
| To the Additional Duty | £146.17.6 | ||||||||
| Totall | £308.8.9 |
Transcribe other information
8th.
[Page] 165
Linlithgow County CARRIAGE AND SADDLE HORSE TAX. Survey Continued
I James Watson Surveyor aforesaid do hereby Certify That upon carefull
examination of the foregoing Rates and Duties find they amount in whole
to the sum of Three Hundred and eight pounds eight shillings and nine
pence Str [Sterling] And that upon the Eight day of November I delivered
to Mr James Taylor Junr [Junior] Collector for the said County of Linlithgow an
exact Dupplicate of the foregoing Survey which contained my Oath that
the several persons before named were duly served with Requisitions and
Notices whereby they were to be charged with the several Duties hereby
Certified to be due by them
James Watson Surveyor
Linlithgow 5th December
1797
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).