, Horse tax - Volume 19 - Burghs (see 'More info' for burgh details), E326/9/19&destination=/virtual-volumes/volume-images/volume_data-E326-9-19/REX01666?image_number=109){kind=link}
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 |
|---|---|---|---|---|---|---|---|
| 15 Oct 1790 | John Richardson Esqr | 3 | 1 | 2 | £2.5.0 | ||
| James Richardson | 1 | 1 | £0.10.0 | ||||
| Docter James Wood | 2 | 1 | 1 | £1.5.0 | |||
| James Murray Esqr | 2 | 1 | 1 | £1.5.0 | |||
| Docter George Moncreiff | 1 | 1 | £0.10.0 | ||||
| Patrick Thomson | 1 | 1 | £0.10.0 | ||||
| Robert Foggo | 1 | 1 | £0.10.0 | ||||
| David Morrison | 1 | 1 | £0.10.0 | ||||
| James Ross | 1 | 1 | £0.10.0 | ||||
| William Blyth | 1 | 1 | £0.10.0 | ||||
| John Bisset | 1 | 1 | £0.10.0 | ||||
| Robert Ferguason | 1 | 1 | £0.10.0 | ||||
| Charles Anderson Flesher | 1 | 1 | £0.10.0 | ||||
| Stewart Imrie Flesher | 1 | 1 | £0.10.0 | ||||
| John Murrie Flesher | 1 | 1 | £0.10.0 | ||||
| James Murrie Flesher | 1 | 1 | £0.10.0 | ||||
| Patrick Lethem Flesher | 1 | 1 | £0.10.0 | ||||
| Alexander Proudfoot Flesher | 1 | 1 | £0.10.0 | ||||
| John Souter Flesher | 1 | 1 | £0.10.0 | ||||
| James Taylor Flesher | 1 | 1 | £0.10.0 | ||||
| Thomas Rutherfoord Flesher | 1 | 1 | £0.10.0 | ||||
| James Cook Flesher | 1 | 1 | £0.10.0 | ||||
| John Young Mercht [Merchant] | 1 | 1 | £0.10.0 | ||||
| David Sandeman Junr [Junior] | 1 | 1 | £0.10.0 | ||||
| Laurence Buchan | 1 | 1 | £0.10.0 | ||||
| David Miller for hyre | 2 | 1 | 1 | £1.5.0 | |||
| John Murray for hyre | 2 | 1 | 1 | £1.5.0 | |||
| Patrick Bonhard for hyre | 2 | 1 | 1 | £1.5.0 | |||
| John Fleming for hyre | 2 | 1 | 1 | £1.5.0 | |||
| William Morrison for hyre | 2 | 1 | 1 | £1.5.0 | |||
| Thomas Gow for hyre | 1 | 1 | £0.10.0 | ||||
| John Gardner for hyre | 1 | 1 | £0.10.0 | ||||
| Alexander Ferrier for hyre | 1 | 1 | £0.10.0 | ||||
| Alexander Salmon for hyre | 1 | 1 | £0.10.0 | ||||
| William Forret for hyre | 1 | 1 | £0.10.0 | ||||
| David Laing for hyre | 1 | 1 | £0.10.0 | ||||
| James Rollo for hyre | 1 | 1 | £0.10.0 | ||||
| John Scot for hyre | 1 | 1 | £0.10.0 | ||||
| 47 | 38 | 7 | 2 | £26.0.0 | |||
| Proof | |||||||
| 38 at £0.10.0 | £19.0.0 | ||||||
| 7 at £0.15.0 | £5.5.0 | ||||||
| 2 at £0.17.6 | £1.15.0 | ||||||
| £26.0.0 |
Transcribe other information
[Page] 109
A Survey of the Rates and Duties on Carriage & Saddle Horses arisen in the
Town of Perth from 5 April 1790 to 5 April 1791 by Laurence Buchan Surveyor
Perth 8 February 1791 I Laurence Buchan Surveyor aforesaid do hereby
certify That upon careful Examination of the foregoing Several Rates and duties I find
they amount in Whole to Twenty Six pounds Steg [Sterling] and this date I delivered to Mr Patrick
Miller Collector of the said duties for the Toun aforesaid an Exact Duplicate of the Above
Account duly Examined and Compared with the foregoing Notes were left with the several
Masters or at their dwelling houses so as they might make returns
Laurence Buchan 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).