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 |
|---|---|---|---|---|---|
| Royal Burgh of Ayr brot. [brought] forward | 53 | 2 | 51 | £26.10.0 | |
| Peter McTaggart Merchant | 1 | 1 | £0.10.0 | ||
| James Hume Writer | 1 | 1 | £0.10.0 | ||
| Mr George Dunlop | 1 | 1 | £0.10.0 | ||
| Mrs Rankine | 2 | 2 | £1.0.0 | ||
| Mr Johnstone Supervisor | 1 | 1 | £0.10.0 | ||
| John Johnstone Clockmaker | 1 | 1 | £0.10.0 | ||
| Charles Douglass in Commonland | 1 | 1 | £0.10.0 | ||
| Hugh Hamilton Pinmore | 2 | 1 | 1 | £1.0.0 | |
| Countess of Crawford | 6 | 4 | 2 | £3.0.0 | |
| Mr Cowan Banker | 1 | 1 | £0.10.0 | ||
| Total Rl. [Royal] burgh of Ayr | 70 | 9 | 61 | £35.0.0 |
Transcribe other information
P [Page] 5
13
Proof
9 Carriage Horses @ 10/ [£0.10.0] each £4.10.0
61 Saddle Horses @ 10/ [£0.10.0] each £30.10.0
Horses 70 .............£35.0.0
I Robert Aiken Surveyor aforesaid Do hereby Certify that
upon careful Examination of the foregoing Rates and Duties I find they
amount in whole to Thirty five pounds Sterling, and that upon the
seventeenth day of December Current I delivered to James Johnstone Collector of
said Duties for said Burgh an exact Duplicate of and duly examined and
compared with the foregoing Account which contained my Oath that Notifications
were delivered or left of the dates foresaid, And that the Rates charged
in said Account were just and true to the best of my skill and knowledge
and to the best of my belief no person liable to be charged has been omitted.
Rob Aiken Surveyor.
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).