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 |
|---|---|---|---|---|---|
| A List of Inhabitants in the Royall Burgh of Glasgow who Reside [elsewhere] in Summer and have entered their Horses in the following [Divisions] | |||||
| 7th Division | Proffr [Proffessor] John Miller Blantyre Lanarkshire | 2 | 1 | 1 | £1.0.0 |
| 6th Division | George Miller Merch [Merchant] Barony Lanarkshire | 3 | 2 | 1 | £1.10.0 |
| 6th Division | James McNair Mercht [Merchant] Barony Lanarkshire | 1 | 1 | £0.10.0 | |
| 8th Division | James Sword Ironmonger Barony Lanarkshire | 2 | 1 | 1 | £1.0.0 |
| 9th Division | Robert McNair Sugar refr [refiner] Barony Lanarkshire | 1 | 1 | £0.10.0 | |
| 9th Division | Thomas Whitelaw Mercht [Merchant] Barony Lanarkshire | 1 | 1 | £0.10.0 | |
| 9th Division | John Struthers Brewer Od [Old] Monklands Lanarkshire | 1 | 1 | £0.10.0 | |
| 9th Division | James Wardrop Mercht [Merchant] Barony Lanarkshire | 2 | 1 | 1 | £1.0.0 |
| 11th Division | James Dunlop Mercht [Merchant] Cader Lanarkshire | 4 | 2 | 2 | £2.0.0 |
| 11th Division | John Robertson Mercht [Merchant] Govan Lanarkshire | 3 | 2 | 1 | £1.10.0 |
| 11th Division | James McCaull Mercht [Merchant] Govan Lanrkshire | 4 | 2 | 2 | £2.0.0 |
| 11th Division | James Somervell Mercht [Merchant] Rutherglen Lanarkshire | 3 | 2 | 1 | £1.10.0 |
| 11th Division | John McCoule Mercht [Merchant] Barony Lanarkshire | 2 | 2 | £1.0.0 | |
| 11th Division | John Dunlop Mercht [Merchant] Od [Old] Monkl [Monklands] Lanarkshire | 3 | 3 | £1.10.0 | |
| 11th Division | James Ritchie Mercht [Merchant] Govan Lanarkshire | 3 | 2 | 1 | £1.10.0 |
| 11th Division | Patrick Colquhoun Mercht [Merchant] Barony Lanarkshire | 1 | 1 | £0.10.0 | |
| 11th Division | Mrs Murdoch Rutherglen Lanarkshire | 2 | 2 | £1.0.0 | |
| 12th Division | Stephen Maxwell Copper Smith Lanarkshire | 3 | 3 | £1.10.0 | |
| 12th Division | Andrew Diwar Banker Cader Lanarkshire | 1 | 1 | £0.10.0 | |
| 12th Division | Archibald Smith Mercht [Merchant] Govan Lanarkshire | 1 | 1 | £0.10.0 | |
| 12th Division | James Hopkirk Mercht [Merchant] Barony Lanarkshire | 2 | 2 | £1.0.0 | |
| 12th Division | John Good Mercht [Merchant] Govan Lanarkshire | 1 | 1 | £0.10.0 | |
| 12th Division | William Robb Mercht [Merchant] Govan Lanarkshire | 2 | 2 | £1.0.0 | |
| 12th Division | John Paterson Spt [Spirit] dealer Rutherglen Lanarkshire | 1 | 1 | £0.10.0 | |
| 13th Division | Thomas Buchanan Hatter Barony Lanarkshire | 2 | 1 | 1 | £1.0.0 |
| 13th Division | David Young Mercht [Merchant] Shotts Lanarkshire | 1 | 1 | £0.10.0 | |
| 14th Division | Robert Craig Baker Barony Lanarkshire | 1 | 1 | £0.10.0 | |
| 19th Division | Robert Dreghorn Esqr. Barony Lanarkshire | 2 | 2 | £1.0.0 | |
| 19th Division | John Spence Munro Bothwell Lanarkshire | 2 | 2 | £1.0.0 | |
| 11th Division | George Oswald Mercht [Merchant] Renfrew Renfrewshire | 2 | 2 | £1.0.0 | |
| 11th Division | John Campbell of Clatleich Kilpatrick Dunbartonshire | 4 | 3 | 1 | £2.0.0 |
| 11th Division | Mrs John Miller of Westerton Bonhill Dunbartonshire | 1 | 1 | £0.10.0 | |
| 12th Division | Duncan Buchanan Esqr. Kilmaronock Dunbartonshire | 1 | 1 | £0.10.0 | |
| 19th Division | Colin Campbell of Park Inchinnan Renfrew | 2 | 2 | £1.0.0 |
Transcribe other information
14 [Page] 84
Transcriber's notes
Duties taken from other pages
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).