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 |
|---|---|---|---|---|---|
| 19 Aug 1788 | Brot. [Brought] Over | 39 | 11 | 28 | £19.10.0 |
| Joseph Glaster Horse Hyrer Dumfries | 1 | 1 | £0.10.0 | ||
| John Mcwilliam Horse Hyrer Dunfries | 1 | 1 | £0.10.0 | ||
| Thomas Nixon Horse Hyrer Dumfries | 1 | 1 | £0.10.0 | ||
| James Borthwick Horse Hyrer Dumfries | 1 | 1 | £0.10.0 | ||
| Charles Courtas Surgeon Dumfries | 1 | 1 | £0.10.0 | ||
| Ridle M'night Mercht. [Merchant] Dumfries | 1 | 1 | £0.10.0 | ||
| Mr. Thomas Hotchkites Brewer Dumfries | 1 | 1 | £0.10.0 | ||
| 46 | 11 | 35 | £23.0.0 | ||
| Proof 11 Carriage Horses at £0.10.0 Each is | £5.10.0 | ||||
| 35 Saddle Horses at £0.10.0 Each is | £17.10.0 | ||||
| £23.0.0 |
Transcribe other information
[Page] 2d. Survey of the Carriage and Horse Tax Continued
[Page] 36
I William Currie aforesaid do hereby Certify that upon Carefull examination of the
foregoing Several Rates and duties I find they Amount in whole to Twenty [three]
pound Sterling and that upon the 26 day of dec. [december] 1788 I delivered to Mr Francis
Maxwell Collr. [Collector] for the said duties for the aforesaid an exact [duplicate which]
Containd my Oath that Requisitions were left with the Several Inhabitants
or at their dwelling houses of the date anexed to their Respective names [and]
the Above is an exact duplicate of the Returns made by them to me or
that faild by the best Information I Could get
William Currie 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).