, Horse tax - Volume 7 - Counties (L-W) (see 'More info' for county details), E326/9/7&destination=/virtual-volumes/volume-images/volume_data-E326-9-7/REX01666?image_number=28){kind=link}
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 |
|---|---|---|---|---|---|
| West Kirk Parish | |||||
| Lord Stonefield | 4 | 2 | 2 | £2.0.0 | |
| Captain Jardin | 2 | 2 | £1.0.0 | ||
| General McKay | 9 | 6 | 3 | £4.10.0 | |
| 15 Aug 1787 | Archibald Cockburn Esqr | 2 | 2 | £1.0.0 | |
| Mr Robert Bell | 1 | 1 | £0.10.0 | ||
| John Robertson | 1 | 1 | £0.10.0 | ||
| James Gordon | 1 | 1 | £0.10.0 | ||
| Mr Cuningham | 1 | 1 | £0.10.0 | ||
| Mr Newbigging | 4 | 2 | 2 | £2.0.0 | |
| Thomas Sievwright Esqr | 1 | 1 | £0.10.0 | ||
| Mr Kerr Post Office | 1 | 1 | £0.10.0 | ||
| Mr Wardrop | 1 | 1 | £0.10.0 | ||
| William Morison Writer | 1 | 1 | £0.10.0 | ||
| William Watson Farmer | 1 | 1 | £0.10.0 | ||
| Lady Maxwell | 3 | 2 | 1 | £1.10.0 | |
| Robert Pringle Esqr | 1 | 1 | £0.10.0 | ||
| John Russell Esqr | 2 | 2 | £1.0.0 | ||
| Mr Lockhart | 1 | 1 | £0.10.0 | ||
| Lord Alva | 4 | 2 | 2 | £2.0.0 | |
| Lady Colvill | 2 | 2 | £1.0.0 | ||
| Mr Sawers Farmer | 1 | 1 | £0.10.0 | ||
| Lord Justice Clerk | 8 | 4 | 4 | £4.0.0 | |
| Mr Black Farmer | 1 | 1 | £0.10.0 | ||
| Adam Smith Stockbridge | 1 | 1 | £0.10.0 | ||
| Mr Haig Distiller | 2 | 2 | £1.0.0 | ||
| William Ramsay Esqr | 5 | 4 | 1 | £2.10.0 | |
| Dumbar Pringle | 1 | 1 | £0.10.0 | ||
| Mr Peter Ramsay | 2 | 2 | £1.0.0 | ||
| 64 | 26 | 38 | £32.0.0 |
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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).