, 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=13){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 |
|---|---|---|---|---|---|
| 1789 | Royal Burgh of Ayr Bt. forwd. [Brought forward] | 57 | 7 | 50 | £28.10.0 |
| 1789 | William Orr Riding Officer | 1 | 1 | £0.10.0 | |
| John Kirkland Flesher | 1 | 1 | £0.10.0 | ||
| James Hume Writer | 1 | 1 | £0.10.0 | ||
| David Limond Tobacconist | 1 | 1 | £0.10.0 | ||
| James Haiter Horse hyrer | 3 | 3 | £1.10.0 | ||
| 6 Aug 1789 | Deacon Graham | 1 | 1 | £0.10.0 | |
| James Smith Tobacconist | 1 | 1 | £0.10.0 | ||
| William Kerr | 1 | 1 | £0.10.0 | ||
| David Smith | 1 | 1 | £0.10.0 | ||
| William Kerr Tobacconist | 1 | 1 | £0.10.0 | ||
| David Kerr Junr. [Junior] | 1 | 1 | £0.10.0 | ||
| William Fleeming Horse hyrer | 1 | 1 | £0.10.0 | ||
| Andrew Hunter Horse hyrer | 1 | 1 | £0.10.0 | ||
| George Gowdie Horse hyrer | 1 | 1 | £0.10.0 | ||
| David Boyle Horse Hyrer | 1 | 1 | £0.10.0 | ||
| Total | 74 | 7 | 67 | £37.0.0 |
Transcribe other information
Survey Continued -- P 3d.
[Page] 13
Proof
7 Carriage Horses @ £0.10.0 £3.10.0
67 Saddle Horses @ £0.10.0 £33.10.0
Total £37.0.0
I Robert Aiken Surveyor aforesaid Do hereby
Certify That upon careful examination of the foregoing rates
and duties I find they amount in whole to Thirty
seven pounds sterling and that upon the sixteenth
day of March current I delivered to Mr. Thomas McClelland
principal collector of said duties for said Burgh an exact
Duplicate of, and duly examined & compared with the fore
going Acct. [Account], which contained my oath that Notifications
were Delivered or left of the dates foresaid, and that the
rates charged in said Acct. [Account] were just and true to the best
of my skill and knowledge & to the best of my belief no
person liable to be charged was omitted.
Robert Aiken Surveyor
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).