, Horse tax - Volume 16 - Counties (S-W) and Burghs (A-K) (see 'More info' for county/burgh details), E326/9/16&destination=/virtual-volumes/volume-images/volume_data-E326-9-16/REX01666?image_number=41){kind=link}
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 |
|---|---|---|---|---|---|---|
| No char [chargeable] -- 1 [horse] 3/9 [£0.3.9] | 2. 3.or 4 5/7 1/2 [£0.5.7 1/2] | 5 & upwds [upwards] 7/6 [£0.7.6] | ||||
| 14 Sep 1789 | D [Doctor] John Gilchrist | 2 | 1 -- 1 | £0.3.9 | ||
| Mr Walter Riddel | 2 | 1 -- 1 | £0.3.9 | |||
| Capt [Captain] John Hamilton | 3 | 2 | 2 | £0.11.3 | ||
| Mr McKnight Innkr [Innkeeper] | 2 | 1 -- 1 | £0.3.9 | |||
| William Brand Innkr [Innkeeper] | 2 | 1 -- 1 | £0.3.9 | |||
| John Coulter Innkr [Innkeeper] | 2 | 1 -- 1 | £0.3.9 | |||
| David Haig Esq | 2 | 1 -- 1 | £0.3.9 | |||
| Mr Lothian Rosehall | 3 | 2 | 2 | £0.11.3 | ||
| Ints [Inhabitants] 8 | 18 | 10 -- 6 | 4 | £2.5.0 |
Transcribe other information
[Page] 41
Report of the
ADDITIONAL CARRIAGE AND RIDING HORSE TAX in
the Burgh of Dumfries for the 3 quarters ending 5 Apl [April] 1790
Proof
6 Horses at 3/9 [£0.3.9] each £1.2.6
4 Horses at 7/7 1/2 [£0.5.7 1/2] each £1.2.6
[Total] £2.5.0
I Robert Dunbar assist [assistant] Surveyor aforesaid do hereby certify that
the above addl. [aditional] duties amount to £2.5.0 Stg [Sterling], and that they are
all that can be assessed in the burgh above mentioned for the
foregoing period
[signed] Robert Dunbar assist [assistant] Survr [Surveyor].
Transcriber's notes
Columns for number chargeable and for one horse entered in the Two Horses column. Headings of the other columns altered.
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).