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 | Wigton Shire | ||||||||
| Wigton Parish Crd.forwd. [Carried forward] | 13 | 10 | 3 | £7.12.6 | £0.15.3 | £7.12.6 | |||
| Alexander Hannay, Broughtonskeog | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| John Stewart, Cutcloy | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Anthony Coltran, Ersock | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| John McClymont, Prestree | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Archibald McNillie, California | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Andrew Stewart Bailiewhirr | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| John Braidfoot, Outon | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Andrew Duns, Caldside | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| 21 | 18 | 3 | £11.12.6 | £1.3.3 | £11.12.6 | ||||
| Glasserton Parish | |||||||||
| 1 Oct 1797 | Robert Hathorn Stewart of Physgill | 3 | 1 | 2 | £2.5.0 | £0.4.6 | £2.5.0 | ||
| Rev. Dr. [Reverend Doctor] James Laing Minr. [Minister] | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Roger Hathorn Claymoddie | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Robert Conning, Balcraig | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Alexander Stewart, Cairndoon | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| John Hannay, Knock | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| William McCredie Craiglemine | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| John Stewart Stallock | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Peter Stewart Carleton | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Peter Dixon, Blairbuie | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Alexander Gifford Barwannock | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| John Dickson in Craichdow | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| 14 | 12 | 2 | £7.15.0 | £0.15.6 | £7.15.0 | ||||
| Mochrum Parish | |||||||||
| 10 oct 1797 | Sir William Maxwell of Monreith Bart. [Baronet] | 5 | 1 | 4 | £4.0.0 | £0.8.0 | £4.0.0 | ||
| Alexander Walker Airlour | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| William Morison Drumskeog | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Revd.[Reverend] Mr John Steven Manse | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Thomas Heron of Chippermore | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| William McCormick Killantrae | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Thomas Allison, Clone | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| William MacWhinnie Eriolan | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| David Stewart Draughtog | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Carrrd. [Carried] over | 13 | 9 | 4 | £8.0.0 | £0.16.0 | £8.0.0 |
Transcribe other information
[Page] 170
Survey of the CARRIAGE AND SADDLE HORSE TAX. in the Shire of
Wigton 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).