, 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=85){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 | Brought Over | 8 | 3 | 2 | 3 | £5.12.6 | £0.11.3 | £5.12.6 | |
| 06 Nov 1797 | John Morton in Gallowmuir | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | |||
| George Wedderspoon New farm | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Alexander Dron Mains | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Patrick Roy Mains Condie | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| 12 | 7 | 2 | 3 | £7.12.6 | £0.15.3 | £7.12.6 | |||
| Abernethie Parish | |||||||||
| Alexander Murray Esqr Aiton | 2 | 1 | 1 | £1.5.0 | £0.2.6 | £1.5.0 | |||
| James Paterson of Carpou | 2 | 1 | 1 | £1.5.0 | £0.2.6 | £1.5.0 | |||
| Henry Ballingall Bin | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| David Wanliss Jamesfield | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| John Moon Balgonie | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Andrew Duncan Abernethie | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Peter Greenhill Cordon | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Andrew Moyes Aberargie | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| 10 | 8 | 2 | £5.10.0 | £0.11.0 | £5.10.0 | ||||
| Dron Parish | |||||||||
| John Buist Exmagirdle [Ecclesiamagirdle] | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| David Taylor Baiglie | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| John Donaldson Dron | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| 3 | 3 | £1.10.0 | £0.3.0 | £1.10.0 | |||||
| Arngosk Parish | |||||||||
| Heugh Hay Esqr Paris | 2 | 1 | 1 | £1.5.0 | £0.2.6 | £1.5.0 | |||
| Rhynd Parish | |||||||||
| William Cunningham Elcho | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| William Clark Balhaburn | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| William McClaren Rhynd | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| John Kinier Fingask | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| James Ritchie Rhynd | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| 5 | 5 | £2.10.0 | £0.5.0 | £2.10.0 | |||||
| Dunbarnie Ph [Parish] | |||||||||
| 07 Nov 1797 | The Rt Hle [Right Honourable] Lady Elisabeth Moncreiff | 2 | 1 | 1 | £1.5.0 | £0.2.6 | £1.5.0 | ||
| Francis Grant Esqr Kilgraston | 6 | 1 | 5 | £5.10.0 | £0.11.0 | £5.10.0 | |||
| James Lorimer Horse Mill | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Laurence Stoddart Dunkirk | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| John Gardner Clayfolds | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| William Stoddart Balendrick | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Mr James Beatson Minr [Minister] | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| John Robertson Kinmonth | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| John Eisdle in Wester Kinth [Kinmonth] | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| John Chalmers Eastfield | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| 16 | 10 | 1 | 5 | £10.15.0 | £1.1.6 | £10.15.0 | |||
| Perth | |||||||||
| 19 Jan 1798 | Ebenezer Marshall Feu | 3 | 1 | 2 | £2.5.0 | £0.4.6 | £2.5.0 | ||
| David Duncan Balhousie | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Hector Turnbull Tulloch | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| William Cunningham Muirtoun | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Laurence Cunningham Muirtoun | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Mrs Gardner Muirtoun | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| G Ramsay & Co [Company] Needless | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| James Buchan Freertoun | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| 10 | 8 | 2 | £5.15.0 | £0.11.6 | £5.15.0 |
Transcribe other information
[Page] 85
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).