, Horse tax - Volume 30 - Counties (L-W) (see 'More info' for county details), E326/9/30&destination=/virtual-volumes/volume-images/volume_data-E326-9-30/REX01666?image_number=82){kind=link}
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 | Cargill Parish | ||||||||
| 17 Jul 1797 | George Wright of Lauton | 2 | 1 | 1 | £1.5.0 | £0.2.6 | £1.5.0 | ||
| Mr Thomas Hill Minr [Minister] for Kinochtry | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| 3 | 2 | 1 | £1.15.0 | £0.3.6 | £1.15.0 | ||||
| Cluny Parish | |||||||||
| David Kinloch of Guirdie | 3 | 1 | 2 | £2.5.0 | £0.4.6 | £2.5.0 | |||
| Kinloch | |||||||||
| 19 Jul 1797 | James Farquarson Esqr Invercald | 4 | 1 | 3 | £3.2.6 | £0.6.3 | £3.2.6 | ||
| James Scot of Balcairn | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Thomas Hog of Kinloch | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| 6 | 3 | 3 | £4.2.6 | £0.8.3 | £4.2.6 | ||||
| Rathey Parish | |||||||||
| Thomas Whitsun of Parkhill | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Blair Gourie Ph [Parish] | |||||||||
| 18 Jul 1797 | Allan McPherson Esq of Blair Gourie | 2 | 1 | 1 | £1.5.0 | £0.2.6 | £1.5.0 | ||
| Doctor Robertson of Ardblair | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| 3 | 2 | 1 | £1.15.0 | £0.3.6 | £1.15.0 | ||||
| Bendochie Parish | |||||||||
| Thomas Farquarson of Pearsy | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Meigle Parish | |||||||||
| 26 Jul 1797 | George Kinloch Esqr Kinloch | 2 | 1 | 1 | £1.5.0 | £0.2.6 | £1.5.0 | ||
| John Grimmond Bankhead | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| John Miller Bankhead | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| William Scot Logie | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| 5 | 4 | 1 | £2.15.0 | £0.5.6 | £2.15.0 | ||||
| Aileth Parish | |||||||||
| Sir William Ramsay Bar [Baronet] Banff | 2 | 1 | 1 | £1.5.0 | £0.2.6 | £1.5.0 | |||
| John Smyth of Balhara | 2 | 1 | 1 | £1.5.0 | £0.2.6 | £1.5.0 | |||
| Gilbert Hay of Balindoch | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| George Knight of Jordiston | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| William Mustard Jordiston | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Thomas Blair Easter Leitfie | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| 8 | 6 | 2 | £4.10.0 | £0.9.0 | £4.10.0 | ||||
| Couper Parish | |||||||||
| David Blair of Cronan | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| David Clark Mercht [Merchant] | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| William Henderson Couper | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| David Henderson Couper | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Charles Hay Writer | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| 5 | 5 | £2.10.0 | £0.5.0 | £2.10.0 | |||||
| Kilspindie Ph [Parish] | |||||||||
| 09 Oct 1797 | Robert Farquarson Rait | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | |||
| Andrew Souter Rait | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| James Kelt Flawcraig | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Alexander Paterson Durdie | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| William Grimmond Beltrody | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| 5 | 5 | £2.10.0 | £0.5.0 | £2.10.0 |
Transcribe other information
[Page] 82
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).