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 |
|---|---|---|---|---|---|---|---|---|---|
| 1797 | Kenmuire Parish | ||||||||
| 10 Oct 1797 | The Rt Hble [Right Honourable] Earl Breadalbine | 6 | 1 | 5 | £5.10.0 | £0.11.0 | £5.10.0 | ||
| Blair Atholl Ph [Parish] | |||||||||
| 16 Oct 1797 | His Grace the Duke of Atholl | 14 | 1 | 13 | £13.10.0 | £1.7.0 | £13.10.0 | ||
| Monidie Parish | |||||||||
| John McNawghtain Whitehill | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| George Gardner Knowhead | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| George Richmond Monidie | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| 3 | 3 | £1.10.0 | £0.3.0 | £1.10.0 | |||||
| Ouchtergaven Ph [Parish] | |||||||||
| 17 Oct 1797 | David McVicar Stanly | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | |||
| Joseph Mitchell Stanly | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| James Duff Loak | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Robert Robertson Esqr Stanly | 3 | 1 | 2 | £2.5.0 | £0.4.6 | £2.5.0 | |||
| 6 | 4 | 2 | £3.15.0 | £0.7.6 | £3.15.0 | ||||
| Redgortain Parish | |||||||||
| William Turnbull Luncarty | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| William Sandeman Luncarty | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Charles Stewart Benchil | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| James Stobie Marlee | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Wright Meliss & Co [Company] Cromwell | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| 5 | 5 | £2.10.0 | £0.5.0 | £2.10.0 | |||||
| Scone Parish | |||||||||
| 29 Aug 1797 | John Mathew in Rome | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | |||
| Patrick Mathew Sherriftown | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| James Ritchie Balformo | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Alexander McDuff of Bonhard | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| David Ross Inverbuist | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| William Blair in Collen | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Thomas Barland Stormond [Stormontfield] | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| James Ritchie Hole | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| 8 | 8 | £4.0.0 | £0.8.0 | £4.0.0 | |||||
| St Mairtain Ph [Parish] | |||||||||
| Mr David Bennerman Minr [Minister] | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Patrick Miller New Mill | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| David Ogalvie Rashiehill | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| 3 | 3 | £1.10.0 | £0.3.0 | £1.10.0 | |||||
| Caupeth Parish | |||||||||
| 17 Aug 1797 | Mrs C McKenzie Delvine | 3 | 1 | 2 | £2.5.0 | £0.4.6 | £2.5.0 | ||
| Miss McKenzie Delvine | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Major Alexander Muir McKenzie | 2 | 1 | 1 | £1.5.0 | £0.2.6 | £1.5.0 | |||
| Mrs Margaret Mercer Meicklehour | 3 | 1 | 2 | £2.5.0 | £0.4.6 | £2.5.0 | |||
| Isaac Bailie in Stanly | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| 10 | 5 | 1 | 4 | £6.15.0 | £0.13.6 | £6.15.0 |
Transcribe other information
[Page] 81
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).