Volume contents
- 1 - 1789-90 additional , Selkirkshire
- 3 - 1789-90 additional , Stirlingshire
- 11 - 1789-90 additional , Sutherland
- 13 - 1789-90 additional , West Lothian
- 17 - 1789-90 additional , Wigtownshire
- 21 - 1789-90 additional , Aberdeen burgh
- 23 - 1789-90 additional , Annan burgh
- 25 - 1789-90 additional , Arbroath burgh
- 27 - 1789-90 additional , Ayr burgh
- 29 - 1789-90 additional , Banff burgh
- 31 - 1789-90 additional , Brechin burgh
- 33 - 1789-90 additional , Burntisland burgh
- 35 - 1789-90 additional , Cullen burgh
- 37 - 1789-90 additional , Cupar burgh
- 39 - 1789-90 additional , Dumbarton burgh
- 41 - 1789-90 additional , Dumfries burgh
- 43 - 1789-90 additional , Dunbar burgh
- 45 - 1789-90 additional , Dundee burgh
- 47 - 1789-90 additional , Dunfermline burgh
- 49 - 1789-90 additional , Dysart burgh
- 51 - 1789-90 additional , Edinburgh
- 57 - 1789-90 additional , Forfar burgh
- 59 - 1789-90 additional , Fortrose burgh
- 61 - 1789-90 additional , Glasgow burgh
- 67 - 1789-90 additional , Haddington burgh
- 69 - 1789-90 additional , Inveraray burgh
- 71 - 1789-90 additional , Irvine burgh
- 74 - 1789-90 additional , Kinghorn burgh
- 75 - 1789-90 additional , Kirkcaldy burgh
| Date | Masters/mistresses names and designations | Actual # | 2 horses | 3-5 horses | 6 or more horses | Duty |
|---|---|---|---|---|---|---|
| Coupar | Actual Number -- No chargeable | |||||
| James Morrison Esq. -- 1 | 2 -- 1 | 1 | £0.3.9 | |||
| Capn. [Captain] Patrick Rigg of Dunfield -- 2 | 6 -- 5 | 5 | £1.17.6 | |||
| David Carnigie -- 3 | 3 -- 2 | 2 | £0.11.3 | |||
| James Gibson -- 4 | 2 -- 1 | 1 | £0.3.9 | |||
| [Total] -- 4 | 13 -- 9 | 2 | 2 | 5 | £2.16.3 |
Transcribe other information
[Page] 37
14
The Burgh of Cupar
ADDITIONAL CARRIAGE AND RIDING HORSE TAX from
[5th] July 1789 to 5th April 1790 By Charles Robb Surveyor.
Prooff
2 at 3/9 [£0.3.9] -- £0.7.6
2 at 5/7 1/2 [£0.5.7 1/2] -- £0.11.3
5 at 7/6 [£0.7.6] -- £1.17.6
[Total] £2.16.3
I Charles Robb Assessor aforesaed do hereby certefy that upon careful Examination
of the foregoing Several Rates and Duties I find they Amount in whole to the Sum
of On pound Eleven Shillings and Tenpence hapnie Sterlling and that upon the
Twenty fourth day of December I delevered to James Carstairs Collector for the
Burgh aforesaed an Exact Duplicat of the above Acount duly Examined and
Compared with foregoing which Contained My Oath that Noteces were left with
the Several Inhabetants or at their Dwelling houses of the dates Annexed to
their Respective Names that they were to be Charged with the Sums hereby
certefied to be dwe from them
[signed] Charles Robb Assessor
Transcriber's notes
The top entries for Cupar and the proof have not been transcribed because they have been scored out and re-entered later on the page as Coupar.
Scottish Exchequer (Tax Records), Horse tax - Volume 16 - Counties (S-W) and Burghs (A-K) (see 'More info' for county/burgh details), E326/9/16
This volume contains information on who paid horse tax in the counties of Selkirkshire, Shetland (lordship of Zetland), Stirlingshire, Sutherland, West Lothian (Linlithgowshire), and Wigtownshire, as well as the burghs of Aberdeen, Annan, Arbroath (Aberdrothock), Ayr, Banff, Brechin, Burntisland, Cullen, Cupar, Dumbarton, Dumfries, Dunbar, Dundee, Dunfermline, Dysart, Edinburgh, Forfar, Fortrose and Rosemarkie, Glasgow, Haddington, Inverary, Irvine, Kinghorn, and Kirkcaldy, between the 5th of July 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).