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 | [12] | [12] | [£6.0.0] | [£0.12.0] | [£6.0.0] | ||||
| 1797 | John Reid Senior Killoch side | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | |||
| John Reid Junior Killoch side | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| John Grahame Killoch side | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| James Coats Eastend | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| John Hamilton of Rogerton | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Robert Alexander Senior Nairston | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Alexander Graham Lime Kills | 3 | 1 | 2 | £2.5.0 | £0.4.6 | £2.5.0 | |||
| John Johnston Brousterland | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Sir William Maxwell Calderwood | 4 | 1 | 3 | £3.2.6 | £0.6.3 | £3.2.6 | |||
| Coll. [Colonel] Peters Crossbasket | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Robert Young Longlands | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Gavin Semple Lateford | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| John Brouning Benthall | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Robert Steven Newlands | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Andrew Wilson Thornton | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| John Jackson Highflat | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| James Wilson Peelpark | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| John Park Rawhead | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| 35 | 30 | 5 | £19.7.6 | £1.18.9 | £19.7.6 | ||||
| Glassford | |||||||||
| 19 & 20 -- 1797 | Thomas Syme Crutherlands | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | |||
| William Semple Nethershields | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| James Hoton Muirburn | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| John Riddle Yarn mercht. [merchant] Head | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| James Loudon Westmains | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| James Holms Kirkstyle | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| James Hamilton | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| 7 | 7 | £3.10.0 | £0.7.0 | £3.10.0 |
Transcribe other information
[Page] 6
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).