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 |
|---|---|---|---|---|---|---|---|---|---|
| Dowr. [Dowager] Lady Elphingston | 2 | 1 | 1 | £1.5.0 | [£0.2.6] | £1.5.0 | |||
| P.M. Threepland | 2 | 1 | 1 | £1.5.0 | [£0.2.6] | £1.5.0 | |||
| £2.10.0 | |||||||||
| addl [additional] duty per 36. Geo. [George] 3d. | £2.10.0 | ||||||||
| addl [additional] duty per 37. Geo. [George] 3d. | £0.15.0 | ||||||||
| £5.15.0 | |||||||||
| 20 per Cent thereon | £1.3.0 | ||||||||
| Total | £6.18.0 |
Transcribe other information
2/2 SUPPLEMENTAL
[Page] 42
Supplement of CARRIAGE AND SADDLE HORSE TAX. Interior District
[County] of Edinbr. [Edinburgh] from 5th. April 1797 to 5th April 1798 by J Scott ass. [assistant] Surveyor
Edinr. [Edinburgh] 17 May 1798 I John Scott asst. [assistant] Surveyor aforesaid] do certify
that the above named Inhabitants are charged agreeable to their
establishment - They having made no return to my requisition
in due time . And that the duties chargeable on the above horses
amount to Six pounds & Eighteen Shillings Sterling
John Scott
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).