, 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=171){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 |
|---|---|---|---|---|---|---|---|---|---|
| Wigton Shire | |||||||||
| Mochrum Parish brot. [brought] over | 13 | 9 | 4 | £8.0.0 | £0.16.0 | £8.0.0 | |||
| 10 Oct 1797 | James Stewart Drumtroddan | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | |||
| Hugh Milligan, Back park | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| 15 | 11 | 4 | £9.0.0 | £0.18.0 | £9.0.0 | ||||
| Old-Luce Parish | |||||||||
| Revd. [Reverend] Mr William Learmont Manse | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| John Dalrymple Hay Esq. of Dunragget | 3 | 1 | 2 | £2.5.0 | £0.4.0 | £2.5.0 | |||
| John Sloan Excise Officer Glenluce | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| John Kennedy Cascreugh | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| William Sloan, Gillespie | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| John Macdowal Bankfield | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Robert McMaster Mains of Park | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| 9 | 7 | 2 | £5.5.0 | £0.10.6 | £5.5.0 | ||||
| Kirkmaiden Parish | |||||||||
| 13 Oct 1797 | John McDoual of Logan | 3 | 1 | 2 | £2.5.0 | £0.4.6 | £2.5.0 | ||
| Henry McGowan in Balgowan | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| David Wilson in Cruchan | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| John Paterson, Chapelrossan | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Revd. [Reverend] Mr Robert Callender Minr. [minister] | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Patrick McMaster Clonyard | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| 8 | 6 | 2 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Stonykirk Parish | |||||||||
| 14 Oct 1797 | Countess dowager of Rothes Balgreggan | 3 | 1 | 2 | £2.5.0 | £0.4.6 | £2.5.0 | ||
| Colin Ritchie, Culmore | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| 4 | 2 | 2 | £2.15.0 | £0.5.6 | £2.15.0 | ||||
| Portpatrick Parish | |||||||||
| 19 Oct 1797 | Mrs. Stewart, Portpatrick | 2 | 1 | 1 | £1.5.0 | £0.2.6 | £1.5.0 | ||
| John Ker, Kilintringan | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Mathew Quirk, Dunskey | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| 4 | 3 | 1 | £2.5.0 | £0.4.6 | £2.5.0 | ||||
| Leswade Parish | |||||||||
| 19 Oct 1797 | Sir Stair Agnew of Lochna Bart. [Baronet] | 3 | 1 | 2 | £2.5.0 | £0.4.6 | £2.5.0 | ||
| David Ritchie in Challoch | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Revd. [Reverend] Mr Rose Minr. [Minister] of Kirkholm, at Laswade Manse | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| 5 | 3 | 2 | £3.5.0 | £0.6.6 | £3.5.0 | ||||
| Kirkholm |
Transcribe other information
[Page] 171
4.
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).