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 |
|---|---|---|---|---|---|---|---|---|---|
| Covington | |||||||||
| Archibald Prentice Thankerton | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Hugh Paterson Rolls Thankerton | 2 | 1 | 1 | £1.5.0 | £0.2.6 | £1.5.0 | |||
| James Stodhart Hillhead | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Archibald Prentice Mains | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Mr Little Minr. [Minister] | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| 6 | 5 | 1 | £3.5.0 | £0.6.6 | £3.5.0 | ||||
| Libberton | |||||||||
| 26 Jul 1797 | Coll. [Colonell] McDonald Huntfield | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | |||
| Mr Fraser Minr. [minister] | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Jonathon Middleton Libberton | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| John Smith Millcroft | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| James Scott Libberton | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| 5 | 5 | £2.10.0 | £0.5.0 | £2.10.0 | |||||
| Walston | |||||||||
| 19 Jul 1797 | James White Mercht. [Merchant] Howsburn | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | |||
| John White Farmer Howsburn | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Adam Aitken Elsrickle | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| George Stodart Walston | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| William Gilbert Boreland | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| 5 | 5 | £2.10.0 | £0.5.0 | £2.10.0 |
Transcribe other information
[Page] 18
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).