, 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=92){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 |
|---|---|---|---|---|---|---|---|---|---|
| Paisley | |||||||||
| 20 Oct to 1 Nov 1797 | John Spiers Flesher | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | |||
| Lorain Wilson Senr [Senior] | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Lorrain Wilson Junr [Junior] | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| John Wilson | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| John White Surgeon | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| James Hervey Brewer | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Mrs James Miller | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Robert Campbell Messenger | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Gourly & Brown | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| John Love Merchant | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| James Lounds | 3 | 1 | 2 | £2.5.0 | £0.4.6 | £2.5.0 | |||
| James Walkinshaw Writer | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Joseph Harrison Tanner | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| William Campbell Flesher | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Hunter and Walkingshaw | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| James Montgomerie | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| William Alexander | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Samuel Cochrane | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Robert Muir Baker | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Robert Ralston Castlehead | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Baillie Andrew Moodie | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Robert Montgomery | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Thomas Lounds | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Nathan Gibson Writer | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Gavin Maxwell | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Andrew Barrie Grocer | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Daniel Wright | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| 29 | 27 | 2 | £15.5.0 | £1.10.6 | £15.5.0 |
Transcribe other information
[Page] 92
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).