Volume contents
- 1 - 1787-8 counties , Lanarkshire
- 27 - 1787-8 counties , Midlothian
- 55 - 1787-8 counties , Moray
- 61 - 1787-8 counties , Nairnshire
- 63 - 1787-8 counties , Orkney
- 65 - 1787-8 counties , Peeblesshire
- 71 - 1787-8 counties , Perthshire
- 81 - 1787-8 counties , Renfrewshire
- 91 - 1787-8 counties , Ross-shire
- 95 - 1787-8 counties , Roxburghshire
- 109 - 1787-8 counties , Selkirkshire
- 113 - 1787-8 counties , Stirlingshire
- 121 - 1787-8 counties , Sutherland
- 127 - 1787-8 counties , West Lothian
- 133 - 1787-8 counties , Wigtownshire
| Date | Masters/mistresses names and designations | Actual # | Carriage horses <br>(10s each) | Saddle horses <br>(10s each) | Duty |
|---|---|---|---|---|---|
| Bro. [Brought] forward | 94 | 20 | 74 | £47.0.0 | |
| Kirkmaiden | 9 | 2 | 7 | £4.10.0 | |
| Stoneykirk | 8 | 4 | 4 | £4.0.0 | |
| Portpatrick | 1 | 1 | £0.10.0 | ||
| Leswalt | 6 | 4 | 2 | £3.0.0 | |
| Kirkholm | 5 | 5 | £2.10.0 | ||
| Inch | 9 | 6 | 3 | £4.10.0 | |
| Newluce | 2 | 2 | £1.0.0 | ||
| Kirkcowan | 1 | 1 | £0.10.0 | ||
| 135 | 36 | 99 | £67.10.0 | ||
| Proof 135 Horses at 10/- [£0.10.0] each is £67.10.0 |
Transcribe other information
[Page]137
Survey of the Carriage and Horse Tax. for the Shire of Wigtoun
continued.
I Anthony Macmillan Surveyor aforesaid do hereby certify that upon care
-ful examination of the foregoing Several rates & Duties I find they amount in
whole to the sum of Sixty seven Pounds ten Shillings Sterling and that
upon the tenth day of January one thousand seven hundred eighty
eight years I delivered to Mr Thomas Adair Collector of the said Duties
for the Shire aforesaid an exact Duplicate of the foregoing which
contained my oath that requisitions were delivered to or left at the
dwelling places of the Several Persons chargeable with the said Duties etc.
hereby certified to be due from them - Anthony Macmillan
Scottish Exchequer (Tax Records), Horse tax - Volume 7 - Counties (L-W) (see 'More info' for county details), E326/9/7
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, Stirlingshire, Sutherland, West Lothian (Linlithgowshire), and Wigtownshire, between the 5th of April 1787 until the 5th of April 1788.
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).