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 |
|---|---|---|---|---|---|
| Brot. [Brought] over | 41 | 5 | 36 | £20.10.0 | |
| 7 Aug 1789 | George Kempt junior | 1 | 1 | £0.10.0 | |
| James Galloway | 1 | 1 | £0.10.0 | ||
| David Thomson | 1 | 1 | £0.10.0 | ||
| William Shiel brewer | 1 | 1 | £0.10.0 | ||
| 45 | 5 | 40 | £22.10.0 | ||
| Proof | 5 Carriage Horses at £0.10.0 is | £2.10.0 | |||
| 40 Saddle Horses at £0.10.0 is | £20.0.0 | ||||
| £22.10.0 Ster. [Sterling] |
Transcribe other information
P.2. Survey of the Carriage and Horse Tax. Continued
[Page] 84
I William Johnstone Surveyor aforesaid do hereby certify that upon carefull examination
I find the foregoing duties amount to Twenty two pounds ten shill. [shillings] Ster. [Sterling] and [that upon]
the 29 Decemr. [December] 1789 I delivered to John Carfrae Coll. [Collector] of these duties an exact [duplicate]
of this Account duely examined & compared which contained my Oath that the [foregoing]
Inhabitants were duely served with Requisitions of the above date and that the[y]
were charged according to their several Returns or according to my knowledge & belief t[hat]
they were liable in said duties.
[signed]........William Johnstone 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).