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 |
|---|---|---|---|---|---|
| 11th Div. [Division] Brought Over & Continued | 35 | 9 | 26 | £17.10.0 | |
| 23 Aug 1788 | John Morrison Wright | 1 | 1 | £0.10.0 | |
| John Campbell Sen [Senior] Merchant | 1 | 1 | £0.10.0 | ||
| James McDowall Merchant | 3 | 2 | 1 | £1.10.0 | |
| John Gordon Merchant | 1 | 1 | £0.10.0 | ||
| Alexander Gordon Merchant | 1 | 1 | £0.10.0 | ||
| 42 | 11 | 31 | £21.0.0 | ||
| 12th Division | |||||
| Argyle Street South side from Jamaica Street to Stockwell with St Enochs, Maxwell & Dunlop Streets | |||||
| 25 Aug 1788 | Alexander Low Merchant | 1 | 1 | £0.10.0 | |
| William Gibbson Merchant | 1 | 1 | £0.10.0 | ||
| George Murdoch Merchant | 2 | 2 | £1.0.0 | ||
| John Maxwell of Dargavell | 2 | 2 | £1.0.0 | ||
| John Drew Horse setter | 3 | 3 | £1.10.0 | ||
| William Mieckle Plaisterer | 1 | 1 | £0.10.0 | ||
| 28 Aug 1788 | William Shortbridge Merchant | 1 | 1 | £0.10.0 | |
| William Pinkerton Brewer | 1 | 1 | £0.10.0 | ||
| James Watson Horse setter | 2 | 2 | £1.0.0 | ||
| William Bogle Mercht [Merchant] | 1 | 1 | £0.10.0 | ||
| Dinwiddie & Coy [Company] Mercht [Merchant] | 1 | 1 | £0.10.0 | ||
| Maxwell & Smith Writers | 1 | 1 | £0.10.0 | ||
| Walter Logan Sen [Senior] Chamberlain | 1 | 1 | £0.10.0 | ||
| George Anderson Merchant | 2 | 2 | £1.0.0 | ||
| 20 | 4 | 16 | £10.0.0 |
Transcribe other information
8 [Page] 78
Carriage and Horse Tax
Transcriber's notes
Duty taken from other pages due to extensive damage along right hand 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).