, Horse tax - Volume 11 - Burghs (see 'More info' for burgh details), E326/9/11&destination=/virtual-volumes/volume-images/volume_data-E326-9-11/REX01666?image_number=23){kind=link}
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 |
|---|---|---|---|---|---|
| Town of Cullen | |||||
| Lord Finlater | 5 | 5 | £2.10.0 | ||
| Mr Mungo Rainy | 1 | 1 | £0.10.0 | ||
| Leut [Lieutenant] Gutherie | 1 | 1 | £0.10.0 | ||
| Mr Grant Minister | 1 | 1 | £0.10.0 | ||
| 8 | 1 | 7 | £4.0.0 |
Transcribe other information
Cullen Carriage and Horse Tax for the year ending
5 April 1789 By Patrick McDonald Surveyor
[Page] 23
Prooff
7 Sadle horses @ £0.10.0 each for a year is £3.10.0
1 Carriage horse at £0.10.0 for a year is £0.10.0
[Total] £4.0.0
I Patrick McDonald Surveyor a Foresaed do hereby certify that upon
Carefull examination of the foregoing rates and duties on Carriage and
Horse I find they amount in whole to Four Pounds Sterling and that I
delivered to Mungo Rainy Collector of said duties for the Town of
Cullen an exact duplicate of the foregoing account duly examined and
Compared, which contained my oath that the Several Inhabitants
were served with requisitions, and the assessments is made up from the
lists, and answers in my possession.
Patrick McDonald Sury [Surveyor]
Sworn before me at Forres 2nd Januy [January] 1789 Alexander Grant J. P [Justice of the Peace]
Transcriber's notes
Date not visible in margin
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).