, 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=87){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 |
|---|---|---|---|---|---|---|---|---|---|
| Brought Over | 207 | 182 | 27 | 55 | 33 | £192.7.6 | £19.4.9 | £192.7.6 | |
| Foules Easter Parish | 2 | 2 | £1.0.0 | £0.2.0 | £1.0.0 | ||||
| Insture Parish | 15 | 12 | 3 | £8.12.6 | £0.17.3 | £18.12.6 | |||
| Longforgain Parish | 17 | 14 | 1 | 2 | £9.10.0 | £0.19.0 | £9.10.0 | ||
| Errol Parish | 32 | 29 | 3 | £16.15.0 | £1.13.6 | £16.15.0 | |||
| St Madoes Parish | 2 | 2 | £1.0.0 | £0.2.0 | £1.0.0 | ||||
| Forgaindenny Parish | 12 | 7 | 2 | 3 | £7.12.6 | £0.15.3 | £7.12.6 | ||
| Abernethie Parish | 10 | 8 | 2 | £5.10.0 | £0.11.0 | £5.10.0 | |||
| Dron Parish | 3 | 3 | £1.10.0 | £0.3.0 | £1.10.0 | ||||
| Arngosk Parish | 2 | 1 | 1 | 1.5.0 | £0.2.6 | £1.5.0 | |||
| Rhynd Parish | 5 | 5 | £2.10.0 | £0.5.0 | £2.10.0 | ||||
| Dunbarnie Parish | 16 | 10 | 1 | 5 | £10.15.0 | £1.1.6 | £10.15.0 | ||
| Perth Parish | 10 | 8 | 2 | £5.15.0 | £0.11.6 | £5.15.0 | |||
| 423 | 283 | 37 | 65 | 38 | £264.2.6 | £26.8.3 | £264.2.6 | ||
| £26.8.3 | |||||||||
| £264.2.6 | |||||||||
| Proof | |||||||||
| 283 at 10/- [£0.10.0] | £141.10.0 | ||||||||
| 37 at 15/- [£0.15.0] | £27.15.0 | ||||||||
| 65 at 17/6 [£0.17.6] | £56.17.6 | ||||||||
| 38 at 20/- [£1.0.0] | £38.0.0 | ||||||||
| £264.2.6 | |||||||||
| £264.2.6 at 10 P[per] Ct [Cent] | £26.8.3 | ||||||||
| Additional duty | £264.2.6 | ||||||||
| £554.13.3 | £554.13.3 |
Transcribe other information
[Page] 87
Perth 13th March 1798 I Laurence Buchan Surveyor aforesaid do [hereby]
certify That upon careful Examination of the Several Rates and duties I find [they]
amount in Whole to Five hundred and fifty four pounds [Thirteen]
Shillings and three pence st. [sterling] [£554.13.3] and that upon the 28th of Feby [February] last I delivered [to]
James Maxton Esquire Collector of the said duties for the Shire aforesaid an Exact [duplicate]
of the Above Account duly Examined and compared with the foregoing; [requisitions]
being left with the several Inhabitants or at their dwelling houses and [that the]
Above Account is agreeable to the returns made or information received
Laurence Buchan Surveyor
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).