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 | Whitburn Parish | ||||
| 9 Sep 1797 | The Right Honle. [ Honourable] Lord Polkemmet | 4 | 4 | £0.15.0 | £0.3.0.0 |
| Totall | 4 | 4 | £0.15.0 | £0.3.0.0 | |
| Parishes Collected | |||||
| Linlithgow Parish | 6 | 6 | £1.2.6 | £0.4.6.0 | |
| Borness Parish | 5 | 5 | £0.18.9 | £0.3.9.0 | |
| Carredden Parish | 5 | 5 | £0.18.9 | £0.3.9.00 | |
| Abbercorn Parish | 26 | 26 | £4.17.6 | £0.19.6.0 | |
| Kirkliston Parish | 12 | 12 | £2.5.0 | £0.9.0.0 | |
| Dalmaney Parish | 7 | 7 | £1.6.3 | £0.5.3.0 | |
| Uphall Parish | 2 | 2 | £0.7.6 | £0.1.6.0 | |
| Livingston Parish | 4 | 4 | £0.15.0 | £0.3.0.0 | |
| Bathgate Parish | 6 | 6 | £1.2.6 | £0.4.6.0 | |
| Whitburn Parish | 4 | 4 | £0.15.0 | £0.3.0.0 | |
| Totall | 77 | 77 | £14.8.9 | £2.17.9.0 |
Transcribe other information
[Page] 33
Additional Duty on Carriage and Saddle Horse Tax
in the County of Linlithgow Continued
Proof
77 Horses @ £0.3.9 each £14.8.9
To the 20 PCt [Per Cent] thereon £2.17.9
Totall £17.6.6
I James Watsone Surveyor aforesaid do hereby certify that upon carefull examination
of the foregoing Rates and Duties I find they amount in whole to Seventeen pound
six shillings and six pence ster [sterling] And that upon the Eight day of November
last I delivered to Mr.James Taylor Junr. [Junior] Collector for the said County of
Linlithgow an exact Dupplicate of the foregoing Survey which contained
my Oath that the several persons beforenamed were duly served with
Requisitions and Notices whereby they were to be charged with the several Duties
hereby Certified to be due by them
James Watsone Surveyor
Linlithgow 5th December
1797
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).