, 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=25){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 |
|---|---|---|---|---|---|---|---|---|---|
| Brought forward | 508 | 379 | 38 | 52 | 39 | £302.10.0 | £30.5.0 | £302.10.0 | |
| Page 19 | Dunsyre | 7 | 7 | £3.10.0 | £0.7.0 | £3.10.0 | |||
| 19 | Dolphington | 2 | 2 | £1.0.0 | £0.2.0 | £1.0.0 | |||
| 19 | Biggar | 12 | 12 | £6.0.0 | £0.12.0 | £6.0.0 | |||
| 20 | Coulter | 7 | 5 | 2 | £4.0.0 | £0.8.0 | £4.0.0 | ||
| 20 | Symington | 4 | 4 | £2.0.0 | £0.43.0 | £2.0.0 | |||
| 20 | Lamington | 4 | 4 | £2.0.0 | £0.4.0 | £2.0.0 | |||
| 21 | Wiston | 7 | 7 | £3.10.0 | £0.7.0 | £3.10.0 | |||
| 21 | Crawford | 13 | 13 | £6.10.0 | £0.13.0 | £6.10.0 | |||
| 22 | Crawford John | 8 | 7 | 1 | £4.5.0 | £0.8.6 | £4.5.0 | ||
| 22 | Douglas | 18 | 17 | 1 | £9.5.0 | £0.18.6 | £9.5.0 | ||
| 23 | Lesmahagow | 29 | 21 | 3 | 5 | £17.2.6 | £1.14.3 | £17.2.6 | |
| 619 | 478 | 45 | 57 | 39 | £361.12.6 | £36.3.3 | £361.12.6 | ||
| £361.12.6 | £36.3.3 | £361.12.6 | |||||||
| Proof | |||||||||
| 478 Horses at £0.10.0 each | £239.0.0 | ||||||||
| 45 Horses at £0.15.0 each | £33.15.0 | ||||||||
| 57 Horses at £0.17.6 each | £49.17.6 | ||||||||
| 39 Horses at £1.0.0 each | £39.0.0 | ||||||||
| £361.12.6 | |||||||||
| 10 per cent on the above | £36.3.3 | ||||||||
| Additional duty | £361.12.6 | ||||||||
| Total |
Transcribe other information
[Page] 25
I Andrew Aitchison Surveyor aforesaid Do hereby certify That upon [careful]
examination of the foregoing several rates and duties find they amount in [whole]
sum of Seven Hundred and Fifty nine pounds Eight shillings and threepence [Sterling]
and I delivered this day to Archibald Hamilton Esqr. Collector of these duties an exact [duplicate]
of this account duly examined and compared which contained my Oath [that the]
foregoing Inhabitants were served with requisitions and that they were charged [according to ]
their returns or to the best of my knowledge and belief that they were [liable in said]
duties
Andrew Aitchison
Glasgow 10th.
Jany [January] 1798
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).