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 | |||||||||
| 19 [Oct]1797 | Archibald Stevenson Mackerr | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | |||
| John Stevenson, Glengyre | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Alexander McMicken, North cavin | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| William Dounie. Knocknean | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| John McCamand, Barnhills | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| William Wilson, Portencalzie | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| 6 | 6 | £3.0.0 | £0.6.0 | £0.3.0 | |||||
| Inch Parish | |||||||||
| 20 Oct 1797 | Countess of Stair, Culhorn | 3 | 1 | 2 | £2.5.0 | £0.4.6 | £2.5.0 | ||
| Revd. [Reverend] Mr. Peter Fergusson Minr. [Minister] | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| William Leggate Esqr. Balyett | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Peter McMicken, Beach | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| William Donnan, Collorpatie | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Thomas Lenox in Mark | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Andrew Donnan, Balkerr | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| John McChlery, Mount Pleasant | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Hugh Mcmaster, Innermessan | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Andrew Dickson, Mickle Larg | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Thomas McCulloch, Crock | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| 13 | 11 | 2 | £5.5.0 | £0.14.6 | £7.5.0 | ||||
| New Luce Parish | |||||||||
| 22 Oct 1797 | Revd. [Reverend] Mr Anthony Stewart Minr. [Minister] | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | |||
| Gilbert Mcmicken, Miltonis | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| 2 | 2 | £1.0.0 | £0.2.0 | £1.0.0 | |||||
| Kirkcowan Parish | |||||||||
| 21 Oct 1797 | Revd. [Reverend] Mr John Dixon Minr. Minister | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | |||
| William Bruce, Craichlaw | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| John McCutcheon, Kilgulzeock | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| John Paterson, Carsereggan | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Patrick Milroy of Culvennan | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Robert Hannay of Shennanton | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Messrs. Milligans of Tannielaggie | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| 7 | 7 | £3.10.0 | £0.7.0 | £3.10.0 | |||||
| Parishes |
Transcribe other information
[Page] 172
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).