, 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=34){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 | 117 | 66 | 15 | 30 | 6 | £76.10.0 | £7.16.0 | £76.10.0 | |
| 31 Aug 1797 | Robert Tinlery- wester Cotts | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | |||
| Mrs Smith Dalry | 2 | 1 | 1 | £13.5.0 | £0.2.6 | £1.5.0 | |||
| Nisbet Rutherford Dalry | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| James Walker | 3 | 1 | 2 | £2.5.0 | £0.4.6 | £2.5.0 | |||
| Lady Maxwell | 2 | 1 | 1 | £1.5.0 | £0.2.6 | £1.5.0 | |||
| Coountess of Glencairn | 2 | 1 | 1 | £1.5.0 | £0.2.6 | £1.5.0 | |||
| David Stewart, Kirkbraehead | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| John Sawers, water of Leith | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Lord Swinton | 4 | 1 | 3 | £3.2.6 | £0.6.3 | £3.2.6 | |||
| Alexander Peacock | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| David Greig | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Henry Raeburn, painter | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| 1 [Sep] 1797 | Dr. [Doctor] James Stewart | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | |||
| John Stien | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| James Eyre | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Richard Dickson | 3 | 1 | 2 | £2.5.0 | £0.4.6 | £2.5.0 | |||
| John Galloway | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Mrs Rocheid | 2 | 1 | 1 | £1.5.0 | £0.2.6 | £1.5.0 | |||
| James Rocheid | 2 | 1 | 1 | £1.5.0 | £0.2.6 | £1.5.0 | |||
| Thomas Mure | 2 | 1 | 1 | £1.5.0 | £0.2.6 | £1.5.0 | |||
| 14 [Sep] 1797 | John Stevenson Advocate | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | |||
| 13[Sep] 1797 | Capt. [Captain] Rutherford Bonington | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | |||
| John Balfour, Pilrig | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| 12 [Sep] 1797 | Malcom Brown | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | |||
| 11 [Sep] 1797 | John Cathcart Gayfield place | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | |||
| Messrs Dickson & Co. [Company] | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Charles Fraser Manufacturer | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Edward McDuffin for Wilson & Duffin | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Mrs Bertram | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Edward Cotton | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Dr. [Doctor] M O'Neil | 2 | 1 | 1 | £1.5.0 | £0.2.6 | £1.5.0 | |||
| Carry | 162 | 97 | 22 | 37 | 6 | £103.7.6 | £10.6.9 | £103.7.6 |
Transcribe other information
[Page] 34
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).