Understanding and Transcribing Historical Tax Rolls

Horse Tax, 1785-1798

1. Introduction to Horse Tax records 2. Transcribing the records and field help 3. Records available for transcription 4. Transcription examples

1. Introduction to Horse Tax records

These volumes provide information on those who paid taxes on carriage and saddle horses in the late 18th century in the Scottish counties and royal burghs between 1785 and 1798.

2. Transcribing the records and field help

Reading historical documents, also known as palaeography, can often be a challenge, but practice helps your learning experience. Before too long, you will read historical documents with few problems. The tax records of the later 18th century are written in what is called a cursive hand style, which is very similar to ‘joined-up handwriting’ that we know today. Most of the letter forms and words should be familiar to the reader, but there may be a few abbreviations, contractions, letter forms or words which may be unknown or unusual to those working with the documents.

The Horse Tax records are thought to fall in the beginner, intermediate and advanced categories, so are perfect for all levels of transcribers.

There are six different formats of records found in the carriage and horse tax series of records recording similar information.

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Horse Tax, 1785-1798

Please also refer to the Tax FAQs at http://www.scotlandsplaces.gov.uk/transcribe/forums/transcriptions/faqs-frequently-asked-questions Horse Tax, volumes 1-14

Horse Tax, volumes 15-16

Horse Tax, volumes 17-19

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Horse Tax, 1785-1798

Horse Tax, volumes 20-28

Horse Tax, volumes 29-31

Horse Tax, volumes 32-33

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Horse Tax, 1785-1798

Field help Date The date of the record should be inserted here if it is present in the original record. It should be in the format of: DD MMM YYYY, for example: 22 Oct 1785 However there is no requirement for a leading 0 in dates 1-9.

Master/Mistresses name The name of the master or mistress should be entered here. Transcribe the information as it is written. If the first name is abbreviated, expand to include the whole name. If there is a further abbreviation, type it fully after the abbreviation and place in square brackets.

For example, should be entered:

Archibald Grant Junr [Junior]

Actual # The actual number (#) refers to the number of horses. This should be entered as it appears in numerical form

Carriage horses This refers to the number of carriage horses. This should be entered as it appears in numerical form

Saddle horses This refers to the number of saddle horses. This should be entered as it appears in a numerical form

2 horses This indicates the number of horses. This should be entered as it appears in numerical form

3-5 horses This indicates the number of horses. This should be entered as it appears in numerical form

6 or more horses This indicates the number of horses. This should be entered as it appears in numerical form

Duty Financial sums should be entered using the format of £1.2.3

For example, the, should be entered: £5.5.0

10% per 31 George III Financial sums should be entered using the format of £1.2.3

For example, the, should be entered: £5.5.0

10% per 36 George III Financial sums should be entered using the format of £1.2.3.0

For example, the, should be entered: £0.14.0.0

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Horse Tax, 1785-1798

Additional duty Financial sums should be entered using the format of £1.2.3

For example, the, should be entered: £5.5.0

Duty for 9 months Financial sums should be entered using the format of £1.2.3

For example, the, should be entered: £5.5.0

20% per 37 George III Financial sums should be entered using the format of £1.2.3.0

For example, the, should be entered: £0.14.0.0

Transcribe other information Enter here any handwritten information found in the header or footer of the page, or any marginalia

Transcriber’s notes This can be used to record any other notes which the transcriber would find useful for others who may use this record

3. Records available for transcription

The following volumes located at the National Records of have been digitised and made available for transcription:

Horse tax, volume 1 NRS reference: E326/9/1 Dates: 1785-1786 Transcription difficulty: Intermediate This volume contains information on who paid horse tax in the counties of , , , , , Bute, , , Cromartyshire, , , Haddingtonshire (), , Forfarshire (Angus), Inverness-, , Kinross-shire, and , between the 10th of October 1785 until the 5th of April 1786.

Horse tax, volume 2 NRS reference: E326/9/2 Dates 1785-1786 Transcription difficulty: Intermediate This volume contains information on who paid horse tax in the counties of , (Edinburghshire), Morayshire (Elgin and Forres), Nairnshire, , , , , Ross-shire, , , (lordship of Zetland), , , (Linlithgowshire), and , between the 10th of October 1785 until the 5th of April 1786.

Horse tax, volume 3 NRS reference: E326/9/3 Dates: 1785-1786 Transcription difficulty: Intermediate This volume contains information on who paid horse tax in the Scottish burghs of Aberdeen, Annan, Anstruther Easter, Arbroath (Aberdrothock), Ayr, Banff, Brechin, Burntisland, Campbeltown, Crail, Cullen, Cupar, Dingwall, Dumbarton, Dumfries, Dunbar, Dundee, Dunfermline, Dysart, , Elgin, Forfar, Forres, and , Glasgow, Haddington, Inverary, Inverkeithing, Irvine, Jedburgh, Kinghorn, Kirkcaldy, Kirkcudbright, Kirkwall, Lanark, Lauder, Linlithgow, Lochmaben, Montrose, Nairn, New Galloway, North Berwick, Peebles, Perth, Pittenweem, Queensferry (South Queensferry), Rothesay, Rutherglen, St Andrews, Sanquhar, Selkirk, Stirling, Stranraer, , and Wigtown, between the 10th of October 1785 until the 5th of April 1786.

Horse tax, volume 4 NRS reference: E326/9/4 Dates: 1786-1787 Transcription difficulty: Advanced This volume contains information on who paid horse tax in the counties of East Lothian (Haddingtonshire), Inverness-shire, Kincardineshire, Kinross-shire, Kirkcudbrightshire, Lanarkshire, Nairnshire, Orkney, Peeblesshire, Perthshire, Renfrewshire, Ross-shire, Roxburghshire, Selkirkshire, Shetland (lordship of Zetland), Stirlingshire, Sutherland, West Lothian (Linlithgowshire), and Wigtownshire, between the 5th of April 1786 until the 5th of April 1787.

Horse tax, volume 5 NRS reference: E326/9/5 Dates: 1786-1787 Transcription difficulty: Beginner

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Horse Tax, 1785-1798

This volume contains information on who paid horse tax in the Scottish burghs of Aberdeen, Annan, Anstruther Easter, Arbroath (Aberdrothock), Ayr, Banff, Brechin, Burntisland, Campbeltown, Crail, Cupar, Dingwall, Dumbarton, Dumfries, Dunbar, Dundee, Dunfermline, Dysart, Edinburgh, Elgin, Forfar, Forres, Fortrose and Rosemarkie, Glasgow, Haddington, Inverary, Inverkeithing, Irvine, Jedburgh, Kinghorn, Kirkcaldy, Kirkcudbright, Kirkwall, Lanark, Lauder, Linlithgow, Lochmaben, Montrose, Nairn, North Berwick, Peebles, Perth, Pittenweem, Queensferry (South Queensferry), Rothesay, Rutherglen, St Andrews, Sanquhar, Selkirk, Stirling, Stranraer, Tain, and Wigtown, between the 5th of April 1786 until the 5th of April 1787.

Horse tax, volume 6 NRS reference: E326/9/6 Dates: 1787-1788 Transcription difficulty: Beginner 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, and Kirkcudbrightshire, between the 5th of April 1787 until the 5th of April 1788.

Horse tax, volume 7 NRS reference: E326/9/7 Dates: 1787-1788 Transcription difficulty: Advanced 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.

Horse tax, volume 8 NRS reference: E326/9/8 Dates: 1787-1788 Transcription difficulty: Intermediate This volume contains information on who paid horse tax in the Scottish burghs of Aberdeen, Annan, Anstruther Easter, Arbroath (Aberdrothock), Ayr, Banff, Brechin, Burntisland, Campbeltown, Cullen, Crail, Cupar, Dingwall, Dumbarton, Dumfries, Dunbar, Dundee, Dunfermline, Dysart, Edinburgh, Elgin, Forfar, Forres, Fortrose and Rosemarkie, Glasgow, Haddington, Inverary, Inverkeithing, Irvine, Jedburgh, Kilrenny, Kinghorn, Kirkcaldy, Kirkcudbright, Kirkwall, Lanark, Linlithgow, Lochmaben, Montrose, North Berwick, Peebles, Perth, Pittenweem, Queensferry (South Queensferry), Renfrew, Rothesay, Rutherglen, St Andrews, Sanquhar, Selkirk, Stirling, Stranraer, Tain, and Wigtown, between the 5th of April 1787 until the 5th of April 1788.

Horse tax, volume 9 NRS reference: E326/9/9 Dates: 1788-1789 Transcription difficulty: Advanced 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, and Kirkcudbrightshire, between the 5th of April 1788 until the 5th of April 1789.

Horse tax, volume 10 NRS reference: E326/9/10 Dates: 1788-1789 Transcription difficulty: Advanced 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, Shetland (lordship of Zetland), Stirlingshire, Sutherland, West Lothian (Linlithgowshire), and Wigtownshire, between the 5th of April 1788 until the 5th of April 1789.

Horse tax, volume 11 NRS reference: E326/9/11 Dates 1787-1788 Transcription difficulty: Intermediate This volume contains information on who paid horse tax in the Scottish burghs of Aberdeen, Annan, Anstruther Easter, Arbroath (Aberdrothock), Ayr, Banff, Brechin, Burntisland, Campbeltown, Cullen, Culross, Cupar, Dingwall, Dumbarton, Dumfries, Dunbar, Dundee, Dunfermline, Dysart, Edinburgh, Elgin, Forfar, Forres, Fortrose and Rosemarkie, Glasgow, Haddington, Inverary, Inverkeithing, Irvine, Jedburgh, Kilrenny, Kinghorn, Kirkcaldy, Kirkcudbright, Kirkwall, Lanark, Lauder, Linlithgow, Lochmaben, Montrose, North Berwick, Peebles, Perth, Pittenweem, Queensferry (South Queensferry), Renfrew, Rothesay, Rutherglen, St Andrews, Sanquhar, Selkirk, Stirling, and Stranraer, between the 5th of April 1787 until the 5th of April 1788.

Horse tax, volume 12 NRS reference: E326/9/12 Dates: 1789-1790 Transcription difficulty: Advanced 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, and Kirkcudbrightshire, between the 5th of April 1789 until the 5th of April 1790.

Horse tax, volume 13 NRS reference: E326/9/13 Dates: 1789-1790 Transcription difficulty: Intermediate 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, Shetland (lordship of Zetland), Stirlingshire, Sutherland, West Lothian (Linlithgowshire), and Wigtownshire, between the 5th of April 1789 until the 5th of April 1790.

Horse tax, volume 14 NRS reference: E326/9/13 Dates: 1789-1790 Transcription difficulty: Intermediate This volume contains information on who paid horse tax in the Scottish burghs of Aberdeen, Annan, Anstruther Easter, Anstruther Wester, Arbroath (Aberbrothock), Ayr, Banff, Brechin, Burntisland, Campbeltown, Cullen, Culross, Cupar, Dingwall, Dumbarton, Dumfries, Dunbar, Dundee, Dunfermline, Dysart, Edinburgh, Elgin, Forfar, Forres, Fortrose and Rosemarkie, Glasgow, Haddington, Inverary, Inverkeithing, Irvine, Jedburgh, Kilrenny, Kinghorn, Kirkcaldy, Kirkcudbright, Kirkwall, Lanark, Lauder, Linlithgow, Lochmaben, Montrose, North Berwick, Peebles, Perth, Pittenweem, Queensferry (South Queensferry), Renfrew, Rothesay, Rutherglen, St Andrews, Sanquhar, Selkirk, Stirling, Stranraer, Tain, and Wigtown, between the 5th of April 1789 until the 5th of April 1790.

Horse tax, volume 15 NRS reference: E326/9/14 Dates: 1789-1790 Transcription difficulty: Advanced 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, Peebles-shire, Pertshire, Renfrewshire, Ross-shire, and Roxburghshire, between the 5th of July 1789 until the 5th of April 1790.

Horse tax, volume 16 NRS reference: E326/9/15 Dates: 1789-1790 Transcription difficulty: Intermediate

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Horse Tax, 1785-1798

This volume contains information on who paid horse tax in the counties of Selkirkshire, Shetland (lordship of Zetland), Stirlingshire, Sutherland, West Lothian (Linlithgowshire), and Wigtownshire, as well as the burghs of Aberdeen, Annan, Arbroath (Aberdrothock), Ayr, Banff, Brechin, Burntisland, Cullen, Cupar, Dumbarton, Dumfries, Dunbar, Dundee, Dunfermline, Dysart, Edinburgh, Forfar, Fortrose and Rosemarkie, Glasgow, Haddington, Inverary, Irvine, Kinghorn, and Kirkcaldy, between the 5th of July 1789 until the 5th of April 1790.

Horse tax, volume 17 NRS reference: E326/9/16 Dates: 1790-1791 Transcription difficulty: Intermediate 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, and Kirkcudbrightshire, between the 5th of April 1790 until the 5th of April 1791.

Horse tax, volume 18 NRS reference: E326/9/17 Dates: 1790-1791 Transcription difficulty: Intermediate 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, Shetland (lordship of Zetland), Stirlingshire, Sutherland, West Lothian (Linlithgowshire), and Wigtownshire, between the 5th of April 1790 until the 5th of April 1791.

Horse tax, volume 19 NRS reference: E326/9/18 Dates: 1790-1791 Transcription difficulty: Intermediate This volume contains information on who paid horse tax in the Scottish burghs of Aberdeen, Annan, Anstruther Easter, Anstruther Wester, Arbroath (Aberbrothock), Ayr, Banff, Brechin, Burntisland, Campbeltown, Crail, Cullen, Culross, Cupar, Dingwall, Dumbarton, Dumfries, Dunbar, Dundee, Dunfermline, Dysart, Edinburgh, Elgin, Forfar, Forres, Glasgow, Haddington, Inverary, Inverkeithing, Irvine, Jedburgh, Kilrenny, Kinghorn, Kirkcaldy, Kirkcudbright, Kirkwall, Lanark, Lauder, Linlithgow, Lochmaben, Montrose, North Berwick, Peebles, Perth, Pittenweem, Queensferry (South Queensferry), Renfrew, Rothesay, Rutherglen, St Andrews, Sanquhar, Selkirk, Stirling, Stranraer, Tain, Whithorn, and Wigtown, between the 5th of April 1790 until the 5th of April 1791.

Horse tax, volume 20 NRS reference: E326/9/18 Dates: 1790-1791 Transcription difficulty: Intermediate 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, and Kinross-shire, between the 5th of April 1791 until the 5th of April 1792.

Horse tax, volume 21 NRS reference: E326/9/19 Dates: 1791-1792 Transcription difficulty: Intermediate This volume contains information on who paid horse tax in the counties of Lanarkshire, Midlothian (Edinburghshire), Morayshire (Elgin and Forres), Orkney, Peeblesshire, Perthshire, Renfrewshire, Ross-shire, Roxburghshire, Selkirkshire, Shetland (lordship of Zetland), Stirlingshire, Sutherland, West Lothian (Linlithgowshire), and Wigtownshire, between the 5th of April 1791 until the 5th of April 1792.

Horse tax, volume 22 NRS reference: E326/9/20 Dates: 1791-1792 Transcription difficulty: Advanced This volume contains information on who paid horse tax in the Scottish burghs of Aberdeen, Annan, Anstruther Easter, Arbroath (Aberbrothock), Ayr, Banff, Brechin, Campbeltown, Cullen, Culross, Dingwall, Dumbarton, Dumfries, Dunbar, Dundee, Edinburgh, Elgin, Forfar, Forres, Glasgow, Haddington, Inverary, Inverkeithing, Irvine, Jedburgh, Kilrenny, Kinghorn, Kirkcaldy, Kirkcudbright, Kirkwall, Lanark, Lauder, Linlithgow, Lochmaben, Montrose, North Berwick, Peebles, Perth, Pittenweem, Queensferry (South Queensferry), Renfrew, Rothesay, Rutherglen, St Andrews, Selkirk, Stirling, Stranraer, Tain, Whithorn, and Wigtown, between the 5th of April 1791 until the 5th of April 1792.

Horse tax, volume 23 NRS reference: E326/9/21 Dates: 1792-1793 Transcription difficulty: Intermediate 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, and Kirkcudbrightshire, between the 5th of April 1792 until the 5th of April 1793.

Horse tax, volume 24 NRS reference: E326/9/22 Dates: 1792-1793 Transcription difficulty: Intermediate 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, Peeblesshire, Perthshire, Renfrewshire, Ross-shire, Roxburghshire, Selkirkshire, Shetland (lordship of Zetland), Stirlingshire, Sutherland, West Lothian (Linlithgowshire), and Wigtownshire, between the 5th of April 1792 until the 5th of April 1793.

Horse tax, volume 25 NRS reference: E326/9/23 Dates: 1792-1793 Transcription difficulty: Intermediate This volume contains information on who paid horse tax in the Scottish burghs of Aberdeen, Annan, Anstruther Easter, Arbroath (Aberdrothock), Ayr, Banff, Brechin, Burntisland, Campbeltown, Crail, Cullen, Cupar, Dingwall, Dumbarton, Dumfries, Dunbar, Dundee, Dunfermline, Dysart, Edinburgh, Elgin, Forfar, Forres, Glasgow, Haddington, Inverary, Inverkeithing, Irvine, Jedburgh, Kilrenny, Kinghorn, Kirkcaldy, Kirkcudbright, Kirkwall, Lanark, Lauder, Linlithgow, Lochmaben, Montrose, North Berwick, Peebles, Perth, Pittenweem, Queensferry (South Queensferry), Renfrew, Rothesay, Rutherglen, St Andrews, Sanquhar, Selkirk, Stirling, Stranraer, Tain, and Wigtown, between the 5th of April 1792 until the 5th of April 1793.

Horse tax, volume 26 NRS reference: E326/9/24 Dates: 1792-1793 Transcription difficulty: Intermediate 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), and Inverness-shire, between the 5th of April 1793 until the 5th of April 1795.

Horse tax, volume 27 NRS reference: E326/9/25 Dates: 1793-1795 Transcription difficulty: Advanced This volume contains information on who paid horse tax in the counties of Kincardineshire, Kinross-shire, Kirkcudbrightshire, Lanarkshire, Midlothian (Edinburghshire), Morayshire (Elgin and Forres), Nairnshire, Orkney, Peeblesshire, Perthshire, Renfrewshire, Ross-shire,

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Horse Tax, 1785-1798

Roxburghshire, Selkirkshire, Shetland (lordship of Zetland), Stirlingshire, Sutherland, West Lothian (Linlithgowshire), and Wigtownshire, between the 5th of April 1793 until the 5th of April 1795.

Horse tax, volume 28 NRS reference: E326/9/26 Dates: 1793-1795 Transcription difficulty: Advanced This volume contains information on who paid horse tax in the Scottish burghs of Aberdeen, Annan, Anstruther Easter, Anstruther Wester, Arbroath (Aberbrothock), Ayr, Banff, Brechin, Burntisland, Campbeltown, Crail, Cullen, Cupar, Dingwall, Dumbarton, Dumfries, Dunbar, Dundee, Dunfermline, Dysart, Edinburgh, Elgin, Forfar, Forres, Glasgow, Haddington, Inverary, Inverkeithing, Irvine, Jedburgh, Kilrenny, Kinghorn, Kirkcaldy, Kirkcudbright, Kirkwall, Lanark, Lauder, Linlithgow, Lochmaben, Montrose, North Berwick, Peebles, Perth, Pittenweem, Queensferry (South Queensferry), Renfrew, Rutherglen, St Andrews, Sanquhar, Selkirk, Stirling, Stranraer, Tain, Whithorn, and Wigtown, between the 5th of April 1793 until the 5th of April 1795.

Horse tax, volume 29 NRS reference: E326/9/27 Dates: 1797-1798 Transcription difficulty: Advanced 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, and Kirkcudbrightshire, between the 5th of April 1797 until the 5th of April 1798.

Horse tax, volume 30 NRS reference: E326/9/28 Dates: 1797-1798 Transcription difficulty: Advanced 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, Shetland (lordship of Zetland), Stirlingshire, Sutherland, West Lothian (Linlithgowshire), and Wigtownshire, between the 5th of April 1797 until the 5th of April 1798.

Horse tax, volume 31 NRS reference: E326/9/29 Dates: 1797-1798 Transcription difficulty: Advanced This volume contains information on who paid horse tax in the Scottish burghs of Aberdeen, Annan, Anstruther Easter, Arbroath (Aberbrothock), Ayr, Banff, Brechin, Crail, Campbeltown, Cullen, Culross, Cupar, Dingwall, Dumbarton, Dumfries, Dunbar, Dundee, Dunfermline, Dysart, Edinburgh, Elgin, Forfar, Forres, Glasgow, Haddington, Inverary, Inverkeithing, Inverness, Irvine, Jedburgh, Kilrenny, Kinghorn, Kirkcaldy, Kirkcudbright, Lanark, Lauder, Linlithgow, Lochmaben, Montrose, North Berwick, Peebles, Perth, Queensferry (South Queensferry), Renfrew, Rutherglen, St Andrews, Sanquhar, Selkirk, Stirling, Stranraer, Tain, Whithorn, and Wigtown, between the 5th of April 1797 until the 5th of April 1798.

Horse tax, volume 32 NRS reference: E326/9/30 Dates: 1797-1798 Transcription difficulty: Intermediate 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.

Horse tax, volume 33 NRS reference: E326/9/31 Dates: 1797-1798 Transcription difficulty: Advanced 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.

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Horse Tax, 1785-1798

4. Transcription examples

We have transcribed a page from the records fully or in part, to indicate the content style. These transcriptions are exactly as they appear on the record. Please use this as a reference to understand the palaeography and style – the transcription conventions and format are outlined in the Transcription and Palaeography Guides.

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Horse Tax, 1785-1798

2/1 MIDLOTHIAN (INTERIOR) -- [Page] 37 Survey CARRIAGE AND SADDLE HORSE TAX for one year To 5th April 1792 By John Taitt Surveyor

1791 West Church 26 Jun 1791 Hugh Bell Brewer 1 1 £0.10.0 £0.1.0 Adam Thomson 2 1 1 £1.5.0 £0.2.6 Frances Sharp 1 1 £1.5.0 £0.1.0

Thomas Bell Candlemaker 1 1 £0.10.0 £0.1.0 Mr Gordon Bookseller 1 1 £0.10.0 £0.1.0 Mr Hay W [Writer to the] Signet 1 1 £0.10.0 £0.1.0 Profrs [Professor] Ferguson 1 1 £0.10.0 £0.1.0

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