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 | Wigtonshire | ||||||||
| Kirkinner Crd. [Carried] over | 6 | 6 | £3.0.0 | £0.6.0 | £3.0.0 | ||||
| William McKie Bervernochan | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Alexander McGeoch Dalreagle | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Patrick Walker Culmalzie | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Brown MacCubbin Airiehadsan | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| John McClymont Bellaird | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| William McGeoch Creous | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| John Donnan Mickle Airries | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| James Mackinnel Slohabart | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| James McGeoch of Kildarroch | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| William McDowal, Barness | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| 16 | 16 | £8.0.0 | £0.16.0 | £8.0.0 | |||||
| Sorbie Parish | |||||||||
| 5 Oct 1797 | Earl of Galloway, Galloway House | 7 | 1 | 6 | £6.10.0 | £0.13.0 | £6.10.0 | ||
| Thomas McClellan, Orchardton | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Revd. [Reverend] Mr Elliot Davidson Minr. [Minister] | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Peter Braidfoot, Whitehills | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| John Dunsmoor Miller Garlieston | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| William Hathorn, Clanch | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| William Maclellan Doonhill | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Samuel Macdowal, Culnog | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| William Braidfoot, Inch | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Mrs Margaret Hannay Midtown | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| David Braidfoot, Balseer | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| 17 | 11 | 6 | £11.10.0 | £1.3.0 | £11.10.0 | ||||
| Whithorn Parish | |||||||||
| 6 Oct 1797 | Capt. [Captain] John Hathorn of Castlewig | 4 | 1 | 3 | £3.2.6 | £0.6.3 | £3.2.6 | ||
| Revd. [Reverend] Dr. [Doctor] Isaac Davidson Minr. [Minister] | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| John Nish in Cutreoch | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Hugh Stewart of Tonderghie | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| John Duns in Broadwig | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Alexander McCredie, Drumaston | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| John Hannay Micklepark | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Anthony Conning Chapel Outon | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Peter McKie in Moorseh | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Alexander Dickson, Sheddocks | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Carrd. [Carried] over | 13 | 10 | 3 | £7.12.6 | £0.15.3 | £7.12.6 |
Transcribe other information
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[Page] 169
Survey of the CARRIAGE AND SADDLE HORSE TAX. Wigtonshire contd, [continued]
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).