, Horse tax - Volume 32 - Counties (A-P) (see 'More info' for county details), E326/9/32&destination=/virtual-volumes/volume-images/volume_data-E326-9-32/REX01666?image_number=105){kind=link}
Volume contents
- 1 - 1797-8 additional , Aberdeenshire
- 9 - 1797-8 additional , Argyle
- 13 - 1797-8 additional , Ayrshire
- 21 - 1797-8 additional , Banffshire
- 23 - 1797-8 additional , Berwickshire
- 31 - 1797-8 additional , Buteshire
- 33 - 1797-8 additional , Caithness
- 35 - 1797-8 additional , Clackmannanshire
- 39 - 1797-8 additional , Cromartyshire
- 41 - 1797-8 additional , Dunbartonshire
| Date | Masters/mistresses names and designations | Actual # of horses | Additional duty | Duty for 9 months | 20% per 37 George III |
|---|---|---|---|---|---|
| Barony | |||||
| Robert Gray Carntine | 2 | £0.7.6 | £0.1.8.0 | ||
| Benjamin Barton Nortwoodside | 2 | £0.7.6 | £0.1.8.0 | ||
| 4 | £0.15.3 | £0.3.0.0 | |||
| Old Monkland | |||||
| George Monro Blackyards | 2 | £0.7.6 | £0.1.8.0 | ||
| 2 | £0.7.6 | £0.1.8.0 | |||
| Shotts | |||||
| Martin Dalrymple Swemie | 2 | £0.7.6 | £0.1.8.0 | ||
| 2 | £0.7.6 | £0.1.8.0 | |||
| Proof 8 horses at £0.3.9 each | £1.10.0 | ||||
| 20 percent | £0.6.0 | ||||
| £1.16.0.0 | |||||
Transcribe other information
[Page] 105
Supplement for the County of Lanark from the 5th of April 1796 [to] the 5th of April 1797 by Andrew Aitchison Surveyor
[I] Andrew Aitchison Surveyor Do certify that upon carefull examination
of the above rent and Duties i find they amount to the Sum of
One pound Sixteen Shillings Sterling, and that on this day I have
given to Archibald Hamilton Esqr. an exact duplicate of this Acct [Account]
which contained my Oath that the above Inhabitants were duly served
with Requisitions and that they we charged according to their returns
[and] to the best of my knowledge and belief that they were liable in said
duties Glasgow 6 March 1798. [signed] Andrew Aitchison
Transcriber's notes
On this supplemental page the surveyor unexpectedly uses an '8' to represent a half-shilling in the Geo. III column, entering £0.1.8 instead of the required £0.1.6 for the surcharge on 2 horses.
Swemie [?], my transcription for the residence of Martin Dalrymple, is very uncertain. The most similar place name in this parish seems to be Swinstie.
Scottish Exchequer (Tax Records), Horse tax - Volume 32 - Counties (A-P) (see 'More info' for county details), E326/9/32
This volume contains information on who paid horse tax in the counties of Aberdeenshire, Argyll, Ayrshire, Banffshire, Berwickshire, Bute, Caithness, Clackmannanshire, Cromartyshire, Dunbartonshire, Dumfriesshire, Haddingtonshire (East Lothian), Fife, Forfarshire (Angus), Inverness-shire, Kincardineshire, Kinross-shire, Kirkcudbrightshire, Lanarkshire, Midlothian (Edinburghshire), Morayshire (Elgin and Forres), Nairnshire, Orkney, Peeblesshire, and Perthshire, 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).