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 1797 | Wigton-Shire | ||||||||
| Penningham Parish | |||||||||
| Archibald McLaurin Newtondouglas | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| John Sloan Excise Offr. [Officer] Newtondouglas | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Hugh Peacock Surgeon Newtondouglas | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| William McKeand, Challoch | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| John McGill in Barr | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Samuel McKeand, Baltersan | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Patrick Hannay, Barwharran | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| John McKie, Knockville | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| John Wilson Glenvernochan | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| John Hannay Mains | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| William McBurnie Barskeoche | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| John Gifford in Grange | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Andrew McDowall Kirkland | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Thomas McKeand Barnsalloch | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Andrew McGill Carsenestock | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| David Cooper in Clary | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| William McCulloch Barlachlan | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Alexander Wilson Knockbrex | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Adam Blain of Kirkchrist | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Alexander McNarine of Know | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| 20 | 20 | £10.0.0 | £1.0.0 | £10.0.0 | |||||
| Wigton Parish | |||||||||
| 3 Oct 1797 | Anthony MacCaull Borowmoss | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | |||
| Revd. [Reverend] Mr Andrew Donnan, Broadfield | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Andrew Stewart Carsgowan | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| William Hannay Kirvenie | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| 4 | 4 | £2.0.0 | £0.4.0 | £2.0.0 | |||||
| Kirkinner Parish | |||||||||
| 4 Oct 1797 | William Corson, Baldoon | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | |||
| Alexander Vans at Knockaw | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Robert Jaffray Knockencurr | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| William Drew, Balfern | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| William Stewart, Boreland | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Adam Dickson, Cairnfield | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Carried over | 6 | 6 | £3.0.0 | £0.6.0 | £3.0.0 |
Transcribe other information
[Page] 168
16 Wigtownshire
Survey of the CARRIAGE AND SADDLE HORSE TAX. in the Shire of
Wigton from the 5th. of April 1797 to the 5th. of April 1798. by David MacMillan Survr. [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).