, 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=89){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 |
|---|---|---|---|---|---|---|---|
| 1790 | Burgh of Kirkcudbright | ||||||
| Mr William McWhinnie Mercht. [Merchant] Kirkcudbright | 1-1 | 1 | £0.10.0 | ||||
| John Baird Land Waiter Kirkcudbright | 2-1 | 1 | £0.10.0 | ||||
| Provost Andrew Muir Mercht. [Merchant] Kirkcudbright | 3-1 | 1 | £0.10.0 | ||||
| James Brown Butcher Kirkcudbright | 4-1 | 1 | £0.10.0 | ||||
| Mr. Affleck Innkr. [Innkeeper] Kirkcudbright | 5-1 | 1 | £0.10.0 | ||||
| Mr. Thomas Forrest Surgeon Kirkcudbright | 6-1 | 1 | £0.10.0 | ||||
| Mr. John Walker Surgeon Kirkcudbright | 7-1 | 1 | £0.10.0 | ||||
| Mr. Thomas McLellan Mercht. [Merchant] Kirkcudbright | 8-1 | 1 | £0.10.0 | ||||
| William Lawrie Esqr. Yor. [Younger] of Barnfoul Kirkcudbright | 9-1 | 1 | £0.10.0 | ||||
| Mr. James McCourtie Writer Kirkcudbright | 10-1 | 1 | £0.10.0 | ||||
| Samuel Malcolmson Innkr. [Innkeeper] Kirkcudbright | 11-2 | 1 | 1 | £1.5.0 | |||
| John Thomson Writer Kirkcudbright | 12-1 | 1 | £0.10.0 | ||||
| Robert Carmont Kirkcudbright | 13-1 | 1 | £0.10.0 | ||||
| John Morison Kirkcudbright | 14-1 | 1 | £0.10.0 | ||||
| Andrew McLellan Kirkcudbright | 15-1 | 1 | £0.10.0 | ||||
| Mr Hugh Mitchel Surgeon late of Jamaica Kirkcudbright | 16-1 | 1 | £0.10.0 | ||||
| Anthony Macmillan Survr. [Surveyor] Kirkcudbright | 17-1 | 1 | £0.10.0 | ||||
| 17 -18 | 17 | 1 | £9.5.0 |
Transcribe other information
[Page] 89
33
Survey of the Carriage and Saddle Horse Tax in the Burgh
of Kirkcudbt. [Kirkcudbright] from the 5th April 1790 to 5th April 1791 by Anthony Macmillan
Proof
17 Horses at £0.10.0 each £8.10.0
1 Horse at £0.15.0 each £0.15.0
£9.5.0 Total
I Anthony Macmillan Surveyor afore said do hereby Certify
that upon careful examination of the foregoing several rates
and duties I find they amount in Whole to the Sum of
Nine pounds five shillings Sterling; and that upon the
twentieth day of December One thousand seven hundred
& Ninety years I delivered to Mr David McLellan Kirkcud. [Kirkcudbright]
an exact Duplicate of the foregoing which contained my oath
that requisitions or notices were delivered to or left at
the dwelling Houses of the said several persons of the
dates annexed to their respective Names that they were to be
charged with the sums hereby certified to be due from
them. Anthony Macmillan.
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).