Volume contents
- 1 - 1790-1 Burghs , Aberdeen
- 5 - 1790-1 Burghs , Annan
- 7 - 1790-1 Burghs , Anstruther
- 11 - 1790-1 Burghs , Arbroath
- 13 - 1790-1 Burghs , Ayr
- 17 - 1790-1 Burghs , Banff
- 19 - 1790-1 Burghs , Brechin
- 21 - 1790-1 Burghs , Campbeltown
- 23 - 1790-1 Burghs , Crail
- 25 - 1790-1 Burghs , Cullen
- 29 - 1790-1 Burghs , Cupar
- 31 - 1790-1 Burghs , Dingwall
- 33 - 1790-1 Burghs , Dumbarton
- 35 - 1790-1 Burghs , Dumfries
- 39 - 1790-1 Burghs , Dunbar
- 41 - 1790-1 Burghs , Dundee
- 45 - 1790-1 Burghs , Dunfermline
- 49 - 1790-1 Burghs , Edinburgh
- 57 - 1790-1 Burghs , Elgin
- 59 - 1790-1 Burghs , Forfar
- 61 - 1790-1 Burghs , Forres
- 63 - 1790-1 Burghs , Glasgow
- 73 - 1790-1 Burghs , Haddington
- 76 - 1790-1 Burghs , Inveraray
- 77 - 1790-1 Burghs , Innerkithing
- 79 - 1790-1 Burghs , Irvine
- 81 - 1790-1 Burghs , Edinburgh
- 83 - 1790-1 Burghs , Killrennie
- 85 - 1790-1 Burghs , Kinghorn
- 88 - 1790-1 Burghs , Kirkcaldy
- 89 - 1790-1 Burghs , Kirkcudbright
- 91 - 1790-1 Burghs , Kirkwall
- 93 - 1790-1 Burghs , Lanark
- 95 - 1790-1 Burghs , Lauder
- 97 - 1790-1 Burghs , Linlithgow
- 99 - 1790-1 Burghs , Lochmaben
- 101 - 1790-1 Burghs , Montrose
- 105 - 1790-1 Burghs , North Berwick
- 107 - 1790-1 Burghs , Peebles
- 109 - 1790-1 Burghs , Perth
- 111 - 1790-1 Burghs , Pittenweem
- 113 - 1790-1 Burghs , Queensferry
- 115 - 1790-1 Burghs , Renfrew
- 117 - 1790-1 Burghs , Rothesay
- 119 - 1790-1 Burghs , Rutherglen
- 121 - 1790-1 Burghs , St Andrews
- 123 - 1790-1 Burghs , Sanquhar
- 125 - 1790-1 Burghs , Selkirk
- 127 - 1790-1 Burghs , Stirling
- 131 - 1790-1 Burghs , Stranraer
- 135 - 1790-1 Burghs , Whithorn
- 137 - 1790-1 Burghs , Wigtown
| Date | Masters/mistresses names and designations | Actual # | 1 horse (10s) | 2 horses | 3-5 horses | 6 or more horses | Duty |
|---|---|---|---|---|---|---|---|
| 1790 | Mrs Christie | 1 | 1 | £0.10.0 | |||
| Mr John Brown | 1 | 1 | £0.10.0 | ||||
| Mr William Ross | 1 | 1 | £0.10.0 | ||||
| Mr. David Gardner | 1 | 1 | £0.10.0 | ||||
| John Fowlarton Esqr. | 1 | 1 | £0.10.0 | ||||
| Mr. Alexander Paterson | 1 | 1 | £0.10.0 | ||||
| Mrs. Renney Borrowfield | 3 | 1 | 2 | £2.5.0 | |||
| Doctor Baitt | 1 | 1 | £0.10.0 | ||||
| Doctor John Mudie | 1 | 1 | £0.10.0 | ||||
| Doctor James Ross | 1 | 1 | £0.10.0 | ||||
| Provost Alexander Christie | 2 | 1 | 1 | £1.5.0 | |||
| Robert Stephen Esqr. | 2 | 1 | 1 | £1.5.0 | |||
| Captn. [Captain] Hercules Mill | 1 | 1 | £0.10.0 | ||||
| John Keith Esqr. | 2 | 1 | 1 | £1.5.0 | |||
| James Larmond | 1 | 1 | £0.10.0 | ||||
| James Anderson | 1 | 1 | £0.10.0 | ||||
| John Greig | 1 | 1 | £0.10.0 | ||||
| John May | 1 | 1 | £0.10.0 | ||||
| John Kinnear | 1 | 1 | £0.10.0 | ||||
| Mr. Alexander Chaplan | 1 | 1 | £0.10.0 | ||||
| Total | 25 | 16 | 6 | 3 | £14.0.0 | ||
| Exd. [Examined] | 25 | 20 | 3 | 2 |
Transcribe other information
[Page] 101
A Survey of the Duties on Carriage & Riding Horses Arisen in the Burgh
of Montrose for one year from the 5th April 1790 to the 5th April 1791
By Daniel Ross Surveyor
Scottish Exchequer (Tax Records), Horse tax - Volume 19 - Burghs (see 'More info' for burgh details), E326/9/19
This volume contains information on who paid horse tax in the Scottish burghs of Aberdeen, Annan, Anstruther Easter, Anstruther Wester, Arbroath (Aberbrothock), Ayr, Banff, Brechin, Burntisland, Campbeltown, Crail, Cullen, Culross, Cupar, Dingwall, Dumbarton, Dumfries, Dunbar, Dundee, Dunfermline, Dysart, Edinburgh, Elgin, Forfar, Forres, 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, Whithorn, and Wigtown, between the 5th of April 1790 until the 5th of April 1791.
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).