Volume contents
- 1 - 1797-8 additional , Renfrewshire
- 9 - 1797-8 additional , Ross-shire
- 13 - 1797-8 additional , Roxburghshire
- 21 - 1797-8 additional , Selkirkshire
- 23 - 1797-8 additional , Stirlingshire
- 31 - 1797-8 additional , West Lothian
- 35 - 1797-8 additional , Wigtownshire
- 39 - 1797-8 additional , Aberdeen burgh
- 43 - 1797-8 additional , Annan burgh
- 45 - 1797-8 additional , Arbroath burgh
- 47 - 1797-8 additional , Ayr burgh
- 49 - 1797-8 additional , Banff burgh
- 51 - 1797-8 additional , Brechin burgh
- 53 - 1797-8 additional , Cullen burgh
- 55 - 1797-8 additional , Cupar burgh
- 57 - 1797-8 additional , Dumbarton burgh
- 59 - 1797-8 additional , Dumfries burgh
- 61 - 1797-8 additional , Dundee burgh
- 63 - 1797-8 additional , Edinburgh city
- 71 - 1797-8 additional , Forres burgh
- 73 - 1797-8 additional , Glasgow burgh
- 77 - 1797-8 additional , Haddington royalty
- 79 - 1797-8 additional , Inveraray burgh
- 81 - 1797-8 additional , Inverness burgh
- 83 - 1797-8 additional , Irvine burgh
- 85 - 1797-8 additional , Jedburgh burgh
- 87 - 1797-8 additional , Kinghorn burgh
- 89 - 1797-8 additional , Kirkcaldy burgh
- 91 - 1797-8 additional , Linlithgow burgh
- 93 - 1797-8 additional , Montrose burgh
- 97 - 1797-8 additional , North Berwick burgh
- 99 - 1797-8 additional , Perth burgh
- 101 - 1797-8 additional , St Andrews royalty
- 103 - 1797-8 additional , Stirling burgh
- 105 - 1797-8 additional , Stranraer burgh
- 107 - 1797-8 additional , Tain burgh
- 109 - 1797-8 additional , Wigtown burgh
| Date | Masters/mistresses names and designations | Actual # of horses | Additional duty | Duty for 9 months | 20% per 37 George III |
|---|---|---|---|---|---|
| 1797 | Lessudden Parish 15th | £0.3.9 | |||
| 8 Sep 1797 | Thomas Tullock Esquire Ellieston | 2 | 2 | £0.7.6 | £0.1.6.0 |
| 1797 | Linton Parish 16th | ||||
| 4 Nov 1797 | William Dawson Esq. Frogton | 3 | 3 | £0.11.3 | £0.2.3.0 |
| 1797 | McCarston Parish 17th | ||||
| 14 Oct 1797 | Sir Henry Hay McDougal McCarston | 4 | 4 | £0.18.0 | £0.3.0.0 |
| 1797 | Minto Parish 18th | ||||
| 21 Sep 1797 | David Simpson Esq. Tiviotbank | 2 | 2 | £0.7.6 | £0.1.6.0 |
| 1797 | Melrose Parish 19th | ||||
| 29 Aug 1797 | John Mercer Writer Melrose | 2 | 2 | £0.7.6 | £0.1.6.0 |
| 11 Oct 1797 | Thomas Tod Esq. Drygrange | 2 | 2 | £0.7.6 | £0.1.6.0 |
| Total | 4 | 4 | £0.15.0 | £0.3.0.0 | |
| 1797 | Roberton Parish 20th | ||||
| 26 Aug 1797 | Alexander Pott Esq. Borthwickshiels | 2 | 2 | £0.7.6 | £0.1.6.0 |
| 1797 | Stitchel Parish 21st | ||||
| 14 Oct. 1797 | St. James Pringle Bart. [Baronet] Stitchel | 8 | 8 | £1.10.0 | £0.6.0.0 |
| 1797 | Wilton Parish 22nd | ||||
| 27 Sep 1797 | Revd. [Reverend] Dr. [Doctor] Charles | 2 | 2 | £0.7.6 | £0.1.6.0 |
| Archibald Douglass Esq. Midshiels | 5 | 5 | £0.18.9 | £0.3.9.0 | |
| Lord Napier Wiltonlodge | 3 | 3 | £0.11.3 | £0.2.3.0 | |
| Gilbert Chisholm Stirches | 3 | 3 | £0.11.3 | £0.2.3.0 | |
| Total | 13 | 13 | £2.8.9 | £0.9.9.0 |
Transcribe other information
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Scottish Exchequer (Tax Records), Horse tax - Volume 33 - Counties (R-W) and Burghs (see 'More info' for county/burgh details), E326/9/33
This volume contains information on who paid horse tax in the counties of Renfrewshire, Ross-shire, Roxburghshire, Selkirkshire, Shetland (lordship of Zetland), Stirlingshire, Sutherland, West Lothian (Linlithgowshire), and Wigtownshire, as well as the burghs of Aberdeen, Annan, Arbroath (Aberbrothock), Ayr, Banff, Brechin, Cullen, Cupar, Dumbarton, Dumfries, Dundee, Edinburgh, Elgin, Forres, Glasgow, Haddington, Inveraray, Inverness, Irvine, Jedburgh, Kinghorn, Kirkcaldy, Linlithgow, Montrose, North Berwick, Perth, St Andrews, Stirling, Stranraer, Tain, and Wigtown, between the 5th of July 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).