, 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=57){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 |
|---|---|---|---|---|---|---|---|
| Sep 1790 | Town of Elgin | ||||||
| Patrick Duff | 1 | 1 | £0.10.0 | ||||
| Doctor Stephen | 1 | 1 | £0.10.0 | ||||
| Mr Shing | 1 | 1 | £0.10.0 | ||||
| Mr. George Kay | 1 | 1 | £0.10.0 | ||||
| William Brodie Esqr | 1 | 1 | £0.10.0 | ||||
| Mr Silles | 1 | 1 | £0.10.0 | ||||
| Mr John Ritchie | 1 | 1 | £0.10.0 | ||||
| Mr A Chalmers | 1 | 1 | £0.10.0 | ||||
| Provost Brown | 1 | 1 | £0.10.0 | ||||
| Mr. Chapman | 1 | 1 | £0.10.0 | ||||
| William Williamson | 1 | 1 | £0.10.0 | ||||
| Mr John Forsyth | 1 | 1 | £0.10.0 | ||||
| Baillie A Brander | 1 | 1 | £0.10.0 | ||||
| Mr Gordon Min [Minister] | 1 | 1 | £0.10.0 | ||||
| Mr Laid Sutherland | 1 | 1 | £0.10.0 | ||||
| Leut [Lieutenant] Anderson | 1 | 1 | £0.10.0 | ||||
| Capt. [Captain] Stewart Lesmundie | 1 | 1 | £0.10.0 | ||||
| Robert Young | 1 | 1 | £0.10.0 | ||||
| 18 | 18 | £9.0.0 |
Transcribe other information
[Page] 57
A Survey of CARRIAGE AND SADDLE HORSE TAX. Arising within the Town
of Elgin from the 5th April 1790 to the 5th April 1791 by Patrick McDonald Surveyor
Prooff
18 Sadle horses @ 10/ [£0.10.0] each for a year is £9.0.0
I Patrick McDonald Surveyor Aforesaid do hereby Certify that upon Careful examina-
-tion of the above Acct [Account] I find they Amount in whole to Nine pound Sterling and that
Upon the fourth day of Jany [January] I delivered to James Duffus Collr. [Collector] of Said duties
An exact duplicate of the foregoing duly examind and Compared which Containd
My Oath that the Several Inhabitants were Served with requisitions and the
assessment are Made Up from the lists and answers in my possession
Sworn before me John Grant J.P. [Justice of the Peace] Patrick McDonald 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).