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 | Royal Burgh of Irvine | ||||||
| 23 Sep 1790 | Capt. [Captain] Davidson | 2 | 1 | 1 | £1.5.0 | ||
| The Honble [Honourable] Patrick Boyle | 4 | 1 | 3 | £3.2.6 | |||
| 25 Sep 1790 | Col. [Colonel] Cunningham | 1 | 1 | £0.10.0 | |||
| Dr. [Doctor] Fleeming | 1 | 1 | £0.10.0 | ||||
| Dr. [Doctor] Walker | 1 | 1 | £0.10.0 | ||||
| James Dunlop Innkeeper | 1 | 1 | £0.10.0 | ||||
| 27 Sep 1790 | Hugh Fergusson Innkeeper | 1 | 1 | £0.10.0 | |||
| Dr. [Doctor] Alexander | 1 | 1 | £0.10.0 | ||||
| Mr. Corbet Excise Officer | 1 | 1 | £0.10.0 | ||||
| Mr Hamilton Robinson | 1 | 1 | £0.10.0 | ||||
| Gavin Wilson Smith | 1 | 1 | £0.10.0 | ||||
| William Blair Horse hyrer | 1 | 1 | £0.10.0 | ||||
| Captn. [Captain] Cunningham | 1 | 1 | £0.10.0 | ||||
| James Smith Flesher | 1 | 1 | £0.10.0 | ||||
| Robert Galt Flesher | 1 | 1 | £0.10.0 | ||||
| Total | 19 | 15 | 1 | 3 | £10.17.6 |
Transcribe other information
Royal Burgh of Irvine
CARRIAGE AND SADDLE HORSE TAX.
From 5th April 1790 to 5th April 1791 By Rob Aiken Surveyor
[Page] 79
Proof
15 Horses at £0.10.0 each is ...... £7.10.0
1 Horse at £0.15.0 each is............£0.15.0
4 Horses at £0.17.6 each is......... £2.12.6
Total........................................... £10.17.6
I Robert Aiken Surveyor aforesaid Do hereby
Certify That upon careful examination of the
foregoing Rates and Duties I find they amount
in whole to Ten pounds seventeen shillings and
six pence Sterling And that upon the twenty
seventh day of Novemr [November] Currt [Current] I delivered to Mr
John Watt 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 is omitted.
Rob Aiken
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).