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 |
|---|---|---|---|---|---|---|---|
| 1 -- 1790 | Mr Sebastian Henderson | 1 | 1 | £0.10.0 | |||
| Mr. Thomas Watkines | 1 | 1 | £0.10.0 | ||||
| Baillie Napier | 1 | 1 | £0.10.0 | ||||
| Provost Clarke | 1 | 1 | £0.10.0 | ||||
| Mr James Niven Junr [Junior] | 1 | 1 | £0.10.0 | ||||
| Mr John Andrew | 1 | 1 | £0.10.0 | ||||
| 2 -- 1790 | Mr Andrew Paul | 1 | 1 | £0.10.0 | |||
| Mr. Andrew Bartholomew | 1 | 1 | £0.10.0 | ||||
| Mr. Alexander Learmonth Senr. [Senior] | 1 | 1 | £0.10.0 | ||||
| Alexander Baird Merchant | 1 | 1 | £0.10.0 | ||||
| Archibald Burges | 1 | 1 | £0.10.0 | ||||
| Provost Andrew | 1 | 1 | £0.10.0 | ||||
| Alexander Gaff Grazier | 1 | 1 | £0.10.0 | ||||
| William Rule Baker | 1 | 1 | £0.10.0 | ||||
| John Cousland | 1 | 1 | £0.10.0 | ||||
| William Burnside Tanner | 1 | 1 | £0.10.0 | ||||
| John Dick Tanner | 1 | 1 | £0.10.0 | ||||
| Robert McCulloch | 1 | 1 | £0.10.0 | ||||
| Joseph Spence Tanner | 1 | 1 | £0.10.0 | ||||
| Edward Morton Baker | 1 | 1 | £0.10.0 | ||||
| 27 Aug 1790 | Mr. Alexander Watt Supervisor | 1 | 1 | £0.10.0 | |||
| Total | 21 | 21 | £10.10.0 |
Transcribe other information
[Page] 97
Survey of the CARRIAGE AND SADDLE HORSE TAX. in the Burgh of
Linlithgow, from 5th April 1790 to the 5th April 1791 p [per] James Watsone Surveyor
I James Watsone Surveyor aforesaid Do hereby Certify that upon carefull
Examination of the foregoing Rates and Duties I find they amount in whole
to the sum of Ten pounds ten shillings Sterg. [Sterling] And that upon the
Eighteenth day of November current I delivered to Mr William Napier
Collector for the Burgh of Linlithgow an Exact Dupplicate of the
foregoing survey which contained my Oath that the several persons
before named were duly served with Requisitions & Notices whereby
they were to be Charged with the severall Duties hereby Certified to
be due by them. James Watsone Surveyor
Linlithgow 30th November 1790.
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).