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 |
|---|---|---|---|---|---|---|---|
| Royal Burgh of Ayr brot [brought] over | 66 | 57 | 2 | 2 | 5 | £36.15.0 | |
| Total | 66 | 57 | 2 | 2 | 5 | £36.15.0 |
Transcribe other information
Survey Continued
[Page] 15
Proof
57 Horses at £0.10.0 £28.10.0
2 Horses at £0.15.0 £1.10.0
2 Horses at £0.17.6 £1.15.0
5 Horses at £1.0.0 £5.0.0
66 ......................£36.15.0
I Robert Aiken Surveyor aforesaid
Do hereby Certify That upon careful examination
of the foresaid Rates and Duties, I find they
amount in whole to Thirty six Pounds
fifteen shillings Ster. [Sterling] And that upon the
fifth day of February current I delivered to
Mr Thomas McClelland Collector of said
Duties for said Burgh an exact duplicate
of and duly examined and compared with
the foregoing Account, which contained
my Oath that notifications were delivered
or left of the dates foresaid, And that the Rates
charged in said Account were just and
true to the best of my skill and knowledge
and to the best of my belief no person liable
to be charged was omitted.
Robert Aiken 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).