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 |
|---|---|---|---|---|---|
| Burgh of Stranraer | |||||
| Doctor Hamilton | 1 | 1 | £0.10.0 | ||
| John McDowal | 1 | 1 | £0.10.0 | ||
| William McCree | 1 | 1 | £0.10.0 | ||
| John Alexander | 1 | 1 | £0.10.0 | ||
| [Mr John Clugston] | 1 | 1 | £0.10.0 | ||
| Andrew McCreadie Horse Hyrer | 1 | 1 | £0.10.0 | ||
| [Thomas Galloway] Horse Hyrer | 1 | 1 | £0.10.0 | ||
| William McFadzeon | 1 | 1 | £0.10.0 | ||
| Proof 8 Saddle Horses at £0.10.0 each is £4.0.0 |
Transcribe other information
[Page] 147 -- STRANRAER 53
Survey of the Carriage and Horse Tax in the Burgh of Stranraer
from 5 April 1788 to 5 April 1789 by Anthony Macmillan Surveyor
I Anthony Macmillan Surveyor aforesaid do hereby Certify that upon [carefull]
[examination of foregoing rates and] duties I find they amount in whole
[to Four Ponds Sterling] And that upon the [--------]
[One thousand seven hundred and eighty eight years]
[I delivered to Mr James McDowall] Collector of the said
[duties for the Burgh] aforesaid an exact Duplicate of the foregoing
[account which contained my] Oath that requisitions were left with or at their
[dwelling houses] of the several Inhabitants of the dates annexed to
[their] names that were to be charged with the Sums
[hereby certified] to be due from them. Anthony Macmillan
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).