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 |
|---|---|---|---|---|---|---|---|---|---|
| Brot [Brought] Forward | 58` | 41 | 10 | 7 | £34.2.6 | £3.8.3 | £34.2.6 | ||
| Revd [Reverend] Mr Grant Knockando | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Revd [Reverend] Mr Rose Dollas [Dallas] | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Revd [Reverend] Mr Brown Quarrywood | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Alexander Grant Esqr Tullygriban | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Major Grant Acterblair | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Revd [Reverend] Mr Grant Duthel | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Major Grant Achernach | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Revd [Reverend] Mr Grant Abernethy | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| 66 | 49 | 10 | 7 | £38.2.6 | £3.16.3 | £38.2.6 | |||
| Proof 49 Horses at £0.10.0 each | £24.10.0 | ||||||||
| 10 Horses at £0.15.0 | £7.10.0 | ||||||||
| 7 Horses at £0.17.6 | £6.2.6 | ||||||||
| [subtotal] | £38.2.6 | ||||||||
| Ten PCent [percent] thereon | £3.16.3 | ||||||||
| Additl [additional] Duty of 36 George III | £38.2.6 | ||||||||
| Total | £80.1.3 |
Transcribe other information
[page] 65
I Robert Flyter assistant Surveyor of the foregoing Duties Do hereby
Certify that upon carefull Examination thereof I Find they amount
in whole to the sum of Eighty Pounds One Shilling and Three
pence Sterling that the several Inhabitants were duly served
with Requisitions, that they are charged according to their Returns
to me or to the best Information and that I transmitted to Mr
Patrick Duff Collector of said Duties an Exact Duplicate of the
forgoing Report
[signed]
Robert Flyter assistant Surveyor
[signed]
Patrick Duff Collector
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).