Volume contents
- 1 - 1788-9 Burghs , Aberdeen
- 6 - 1788-9 Burghs , Annan
- 9 - 1788-9 Burghs , Arbroath
- 11 - 1788-9 Burghs , Ayr
- 15 - 1788-9 Burghs , Banff
- 19 - 1788-9 Burghs , Burntisland
- 21 - 1788-9 Burghs , Campbeltown
- 23 - 1788-9 Burghs , Cullen
- 27 - 1788-9 Burghs , Cupar
- 29 - 1788-9 Burghs , Dingwall
- 31 - 1788-9 Burghs , Dumbarton
- 35 - 1788-9 Burghs , Dumfries
- 39 - 1788-9 Burghs , Dunbar
- 41 - 1788-9 Burghs , Dundee
- 45 - 1788-9 Burghs , Dunfermline
- 47 - 1788-9 Burghs , Dysart
- 49 - 1788-9 Burghs , Edinburgh
- 61 - 1788-9 Burghs , Elgin
- 63 - 1788-9 Burghs , Forfar
- 65 - 1788-9 Burghs , Forres
- 67 - 1788-9 Burghs , Fortrose
- 69 - 1788-9 Burghs , Glasgow
- 87 - 1788-9 Burghs , Haddington
- 91 - 1788-9 Burghs , Inveraray
- 93 - 1788-9 Burghs , Inverkeithing
- 95 - 1788-9 Burghs , Irvine
- 97 - 1788-9 Burghs , Jedburgh
- 101 - 1788-9 Burghs , Kinghorn
- 103 - 1788-9 Burghs , Kirkcaldy
- 105 - 1788-9 Burghs , Kirkcudbright
- 108 - 1788-9 Burghs , Kirkwall
- 113 - 1788-9 Burghs , Lauder
- 115 - 1788-9 Burghs , Linlithgow
- 117 - 1788-9 Burghs , Lochmaben
- 119 - 1788-9 Burghs , Montrose
- 121 - 1788-9 Burghs , North Berwick
- 123 - 1788-9 Burghs , Peebles
- 129 - 1788-9 Burghs , Pittenweem
- 131 - 1788-9 Burghs , Queensferry
- 133 - 1788-9 Burghs , Renfrew
- 135 - 1788-9 Burghs , Rothesay
- 137 - 1788-9 Burghs , Rutherglen
- 141 - 1788-9 Burghs , Sanquhar
- 145 - 1788-9 Burghs , Stirling
| Date | Masters/mistresses names and designations | Actual # | Carriage horses <br>(10s each) | Saddle horses <br>(10s each) | Duty |
|---|---|---|---|---|---|
| [John Richardson] Esqr Private Use | 1 | 1 | £0.10.0 | ||
| [James Richardson] Private Use | 1 | 1 | £0.10.0 | ||
| [Docter Robert] Wood Private Use | 2 | 2 | £1.0.0 | ||
| [James] Murray Esqr Private Use | 2 | 2 | £1.0.0 | ||
| [Patrick] Thomson Private Use | 1 | 1 | £0.10.0 | ||
| [Robert] Foggo Private Use | 1 | 1 | £0.10.0 | ||
| [William Blyth] Private Use | 1 | 1 | £0.10.0 | ||
| [David Smith] Esqr Private Use | 2 | 2 | £1.0.0 | ||
| [Andrew] Meless Private Use | 1 | 1 | £0.10.0 | ||
| [Docter Colin] Robertson Private Use | 1 | 1 | £0.10.0 | ||
| [John] Bissett Private Use | 1 | 1 | £0.10.0 | ||
| [Charles] Anderson Flesher Private Use | 1 | 1 | £0.10.0 | ||
| [Stewart] Imrie Flesher Private Use | 1 | 1 | £0.10.0 | ||
| [John Murrie] Flesher Private Use | 1 | 1 | £0.10.0 | ||
| [Peter Leithem] Flesher Private Use | 1 | 1 | £0.10.0 | ||
| [Alexander Proudfute] Flesher Private Use | 1 | 1 | £0.10.0 | ||
| [John Souter] Flesher Private Use | 1 | 1 | £0.10.0 | ||
| [James] Taylor Flesher Private Use | 1 | 1 | £0.10.0 | ||
| [David] Taylor Flesher Private Use | 1 | 1 | £0.10.0 | ||
| [Thomas] Rutherfoord S [Senior] Private Use | 1 | 1 | £0.10.0 | ||
| [???] Private Use | 1 | 1 | £0.10.0 | ||
| [???] Private Use | 1 | 1 | £0.10.0 | ||
| [Mrs or Laurence] Buchan Private Use | 1 | 1 | £0.10.0 | ||
| [John Fleming] for hyre | 2 | 2 | £1.0.0 | ||
| [John Miller] for hyre | 1 | 1 | £0.10.0 | ||
| [James Christie] for hyre | 1 | 1 | £0.10.0 | ||
| [David] Miller for hyre | 1 | 1 | £0.10.0 | ||
| [William] Morrison for hyre | 4 | 4 | £2.0.0 | ||
| [James] Forbes for hyre | 2 | 2 | £1.0.0 | ||
| [Daniel] McPherson for hyre | 1 | 1 | £0.10.0 | ||
| [Thomas] Gow for hyre | 2 | 2 | £1.0.0 | ||
| [David] Laing for hyre | 1 | 1 | £0.10.0 | ||
| [William] Forret for hyre | 1 | 1 | £0.10.0 | ||
| [John] Murray for hyre | 1 | 1 | £0.10.0 | ||
| [???] for hyre | 1 | 1 | £0.10.0 | ||
| [Patrick] Buchan for hyre | 1 | 1 | £0.10.0 | ||
| [Mungo] Murray Esqr Private Use | 2 | 2 | £1.0.0 | ||
| [Patrick] Bissett Private Use | 1 | 1 | £0.10.0 | ||
| a/c [account] brought forward private use | 1 | 1 | £0.10.0 | ||
| Carried forward | 49 | 1 | 48 | £24.10.0 |
Transcribe other information
PERTH 43 [Page] 125
[A Survey of the Rates and Duties on] Carriage and Saddle Horses arisen
[in the Town of Perth from] 5th Apl [April] 1788 to 5 Apl [April] 1789 by Laurence Buchan Surveyor
Transcriber's notes
Left margin badly damaged and repaired obscuring names. Names supplied from other tax returns
Scottish Exchequer (Tax Records), Horse tax - Volume 11 - Burghs (see 'More info' for burgh details), E326/9/11
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.
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).