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 |
|---|---|---|---|---|---|---|---|
| 7 Oct 1790 | Doctor John Gilchrist | 2 | 1 | 1 | £1.5.0 | ||
| Welwood Maxwell Esquire | 1 | 1 | £0.10.0 | ||||
| Mrs. Walter Riddell | 2 | 1 | 1 | £1.5.0 | |||
| 8 Oct 1790 | Mr. William Lawson | 1 | 1 | £0.10.0 | |||
| Commissary Goldie | 1 | 1 | £0.10.0 | ||||
| Captain John Hamilton | 3 | 1 | 2 | £2.5.0 | |||
| William Hamilton Seedsman | 1 | 1 | £0.10.0 | ||||
| Edgar Wright | 1 | 1 | £0.10.0 | ||||
| 9 Oct 1790 | Thomas Nixon | 1 | 1 | £0.10.0 | |||
| David Newall Esqr. | 1 | 1 | £0.10.0 | ||||
| William McNight Innkeeper | 2 | 1 | 1 | £1.5.0 | |||
| Hugh McNight Innkeeper | 1 | 1 | £0.10.0 | ||||
| 12 Oct 1790 | Mr. James Carr Brewery | 1 | 1 | £0.10.0 | |||
| Andrew Craick Innkeeper | 1 | 1 | £0.10.0 | ||||
| Captn. [Captain] Riddell of Carzield | 1 | 1 | £0.10.0 | ||||
| 9 Nov 1790 | William Gibson Butcher | 1 | 1 | £0.10.0 | |||
| Mr. Francis Shortt Writer | 1 | 1 | £0.10.0 | ||||
| David Johnston Innkeeper | 1 | 1 | £0.10.0 | ||||
| 13 Nov 1790 | George Henderson Innkeeper | 1 | 1 | £0.10.0 | |||
| Patrick Thomson Innkeeper | 1 | 1 | £0.10.0 | ||||
| 18 Nov 1790 | Edward Thomson Innkeeper | 1 | 1 | £0.10.0 | |||
| Mr Fergus Rae Butcher | 1 | 1 | £0.10.0 | ||||
| William Brand Innkeeper | 2 | 1 | 1 | £1.5.0 | |||
| William Bryden Junior Innkeeper | 1 | 1 | £0.10.0 | ||||
| Revd. Dr. [Reverend Doctor] Babington | 2 | 1 | 1 | £1.5.0 | |||
| 9 Nov 1790 | Provost Robert Maxwell | 1 | 1 | £0.10.0 | |||
| Mr. Thomas Clint Vintner | 1 | 1 | £0.10.0 | ||||
| David Blair Esqr. | 1 | 1 | £0.10.0 | ||||
| Miss Lauries of Redcastle | 1 | 1 | £0.10.0 | ||||
| John Welsh Esqr. | 1 | 1 | £0.10.0 | ||||
| 10 Nov 1790 | David Staig Esqr | 2 | 1 | 1 | £1.5.0 | ||
| George Rae Esqr. | 1 | 1 | £0.10.0 | ||||
| John Johnston, say James Johnston Innr. [Innkeeper] | 1 | 1 | £0.10.0 | ||||
| Mr. Lowthian | 3 | 1 | 2 | £2.5.0 | |||
| Robert Ramsay Writer | 1 | 1 | £0.10.0 | ||||
| Doctor Copland | 1 | 1 | £0.10.0 | ||||
| Lady Carnwath | 2 | 1 | 1 | £1.5.0 | |||
| Thomas Boyd Cabinet Maker | 1 | 1 | £0.10.0 | ||||
| Carried Over | 49 | 38 | 7 | 4 | £27.15.0 |
Transcribe other information
[Page] 35
Report
Of the Carriage and Saddle Horse Tax in the Burgh
of Dumfries, for the year ending 5th April 1790 By [William Currie 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).