, Horse tax - Volume 14 - Burghs (see 'More info' for burgh details), E326/9/14&destination=/virtual-volumes/volume-images/volume_data-E326-9-14/REX01666?image_number=103){kind=link}
Volume contents
- 1 - 1789-90 Burghs , Aberdeen
- 4 - 1789-90 Burghs , Annan
- 8 - 1789-90 Burghs , Anstruther
- 11 - 1789-90 Burghs , Ayr
- 15 - 1789-90 Burghs , Banff
- 20 - 1789-90 Burghs , Brechin
- 21 - 1789-90 Burghs , Burntilsand
- 24 - 1789-90 Burghs , Campbeltown
- 25 - 1789-90 Burghs , Cullen
- 29 - 1789-90 Burghs , Cupar
- 33 - 1789-90 Burghs , Dumbarton
- 35 - 1789-90 Burghs , Dumfries
- 39 - 1789-90 Burghs , Dunbar
- 41 - 1789-90 Burghs , Dundee
- 45 - 1789-90 Burghs , Dunfermline
- 47 - 1789-90 Burghs , Dysart
- 49 - 1789-90 Burghs , Edinburgh
- 75 - 1789-90 Burghs , Glasgow
- 83 - 1789-90 Burghs , Haddington
- 87 - 1789-90 Burghs , Inveraray
- 89 - 1789-90 Burghs , Innerkeithing
- 91 - 1789-90 Burghs , Irvine
- 95 - 1789-90 Burghs , Jedburgh
- 98 - 1789-90 Burghs , Kilrennie
- 99 - 1789-90 Burghs , Kinghorn
- 101 - 1789-90 Burghs , Kirkcaldie
- 103 - 1789-90 Burghs , Kirkcudbright
- 107 - 1789-90 Burghs , Lanark
- 111 - 1789-90 Burghs , Lauder
- 115 - 1789-90 Burghs , Linlithgow
- 121 - 1789-90 Burghs , Lochmaben
- 123 - 1789-90 Burghs , Montrose
- 127 - 1789-90 Burghs , North Berwick
- 129 - 1789-90 Burghs , Peebles
- 135 - 1789-90 Burghs , Pittenweem
- 137 - 1789-90 Burghs , Queensferry
- 139 - 1789-90 Burghs , Renfrew
- 141 - 1789-90 Burghs , Rothesay
- 143 - 1789-90 Burghs , Rutherglen
- 145 - 1789-90 Burghs , St Andrews
- 147 - 1789-90 Burghs , Sanquhar
- 149 - 1789-90 Burghs , Selkirk
- 151 - 1789-90 Burghs , Stirling
| Date | Masters/mistresses names and designations | Actual # | Carriage horses <br>(10s each) | Saddle horses <br>(10s each) | Duty |
|---|---|---|---|---|---|
| 1 Dec 1789 | Burgh Of Kirkcudbright | ||||
| Mr William McWhinnie Mercht [Merchant] | 1 | 1 | £0.10.0 | ||
| Robert Carmont Horse hirer | 1 | 1 | £0.10.0 | ||
| Mr Andrew Muir Merchant | 1 | 1 | £0.10.0 | ||
| Nicol Mac Intyre horse hirer | 1 | 1 | £0.10.0 | ||
| Mr Thomas Forrest Surgeon | 1 | 1 | £0.10.0 | ||
| Mr Smith Writer | 1 | 1 | £0.10.0 | ||
| Mr John Walker Surgeon | 1 | 1 | £0.10.0 | ||
| John Morison Horse hirer | 1 | 1 | £0.10.0 | ||
| Andrew McClellan Milnburn, for hire | 1 | 1 | £0.10.0 | ||
| Mr Matthew Buchanan Writer | 1 | 1 | £0.10.0 | ||
| Mr McClellan Merchant | 1 | 1 | £0.10.0 | ||
| James Brown Butcher | 1 | 1 | £0.10.0 | ||
| William Laurie Esq. Younger of Barnsoul | 1 | 1 | £0.10.0 | ||
| Mr James McCourtie Writer | 1 | 1 | £0.10.0 | ||
| Mr Thomson Writer | 1 | 1 | £0.10.0 | ||
| Anthony MacMillan, Writer, Surveyor aforesd. [aforesaid] | 1 | 1 | £0.10.0 | ||
| 16 | 1 | 15 | £8.0.0 | ||
| Proof 16, Horses at 10/- [£0.10.0] each | £8.0.0 | ||||
| £8.0.0 |
Transcribe other information
[Page] 103
Survey of the Carriage and Horse Tax in the Burgh of Kirkcud-
-bright from the 5th April 1789 to the 5th April 1790 by Anthony Macmillan Surveyor
I Anthony Macmillan Surveyor aforesaid do hereby certify
that upon careful examination of the foregoing Several
Rates and duties I find they amount in whole to the
Sum of Eight Pounds Sterling and that upon the
Fifth day of March one thousand seven hundred
& ninety years I delivered to Mr David McLellan
Collector of the said duties for the Burgh aforesaid
an exact Duplicate of the foregoing which contained
my oath that requisitions or Notices were delivered
to or left for the said several persons at their
dwelling houses of the dates annexed to their
respective names that were to be charged with
the Sums hereby certified to be due from them,
[signed] Anthony Macmillan
Scottish Exchequer (Tax Records), Horse tax - Volume 14 - Burghs (see 'More info' for burgh details), E326/9/14
This volume contains information on who paid horse tax in the Scottish burghs of Aberdeen, Annan, Anstruther Easter, Anstruther Wester, 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, Stranraer, Tain, and Wigtown, between the 5th of April 1789 until the 5th of April 1790.
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).