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 | 162 | 97 | 22 | 37 | 6 | £103.7.6 | £10.6.9 | £103.7.6 | |
| 9 Sep 1797 | Alexander Alison James Sqr. | 2 | 1 | 1 | £1.5.0 | £0.2.6 | £1.5.0 | ||
| Alexander Laing Architect | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| John Campbell WS [Writer to the Signet] | 2 | 1 | 1 | £1.5.0 | £0.2.6 | £1.5.0 | |||
| John Morrison hair dresser Leith Street | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Adam Stewart | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Thomas Hill Architect | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| James Lauder | 2 | 1 | 1 | £1.5.0 | £0.2.6 | £1.5.0 | |||
| John Feuvre | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| David Ramsay | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| James Carfrae | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Andrew Carmichael | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| John Bennet Surgeon | 2 | 1 | 1 | £1.5.0 | £0.2.6 | £1.5.0 | |||
| 11 Sep 1797 | Thomas Turnbull, Antigua Street | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | |||
| 19 Aug 1797 | Konir Hog, Nicholson St | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | |||
| Total | 180 | 111 | 26 | 37 | 6 | £113.7.6 | £11.6.9 | £113.7.6 | |
| 14 Sep 1797 | Capt. [Captain] Stevenson Barns, lodging with John Stevenson Advocate | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | |||
| 181 | 112 | 26 | 37 | 6 | £113.17.6 | £11.7.9 | £113.17.6 | ||
| 11 Sep 1797 | Mr Menzies of Culdares | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | |||
| 31 Aug 1797 | Repn. [Representative] of Lady Alva | 2 | 1 | 1 | £1.5.0 | £0.2.6 | £1.5.0 | ||
| 184 | 114 | 27 | 37 | 6 | £115.12.6 | £11.11.3 | £115.12.6 | ||
| 19 Aug 1797 | David monro Binning | 2 | 1 | 1 | £1.5.0 | £0.2.6 | £1.5.0 | ||
| 186 | 115 | 28 | 37 | 6 | £116.17.6 | £11.13.9 | £116.17.6 | ||
| Capt. [Captain] Park | 2 | 1 | 1 | £1.5.0 | £0.2.6 | £1.5.0 | |||
| Mr Fullarton, Cartstairs | 3 | 1 | 2 | £2.5.0 | £0.4.6 | £2.5.0 | |||
| Total | 191 | 117 | 29 | 39 | 6 | £120.7.6 | £12.0.9 | £120.7.6 |
Transcribe other information
[Page] 35
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).