Volume contents
- 1 - 1791-2 burghs , Aberdeen
- 5 - 1791-2 burghs , Annan
- 7 - 1791-2 burghs , Anstruther Easter
- 9 - 1791-2 burghs , Arbroath
- 11 - 1791-2 burghs , Ayr
- 15 - 1791-2 burghs , Banff
- 17 - 1791-2 burghs , Brechin
- 19 - 1791-2 burghs , Burntisland
- 21 - 1791-2 burghs , Campbeltown
- 23 - 1791-2 burghs , Craill
- 25 - 1791-2 burghs , Cullen
- 27 - 1791-2 burghs , Culross
- 29 - 1791-2 burghs , Cupar
- 31 - 1791-2 burghs , Dingwall
- 33 - 1791-2 burghs , Dumbarton
- 35 - 1791-2 burghs , Dumfries
- 39 - 1791-2 burghs , Dunbar
- 41 - 1791-2 burghs , Dundee
- 43 - 1791-2 burghs , Dunfermline
- 45 - 1791-2 burghs , Dysart
- 47 - 1791-2 burghs , Edinburgh
- 55 - 1791-2 burghs , Elgin
- 57 - 1791-2 burghs , Forfar
- 59 - 1791-2 burghs , Forres
- 62 - 1791-2 burghs , Glasgow
- 71 - 1791-2 burghs , Inveraray
- 73 - 1791-2 burghs , Inverkeithing
- 75 - 1791-2 burghs , Irvine
- 77 - 1791-2 burghs , Jedburgh
- 79 - 1791-2 burghs , Kilrenny
- 81 - 1791-2 burghs , Kinghorn
- 83 - 1791-2 burghs , Kirkcaldy
- 86 - 1791-2 burghs , Kirkcudbright
- 89 - 1791-2 burghs , Lanark
- 93 - 1791-2 burghs , Lauder
- 95 - 1791-2 burghs , Linlithgow
- 99 - 1791-2 burghs , Lochmaben
- 101 - 1791-2 burghs , Montrose
- 103 - 1791-2 burghs , North Berwick
- 105 - 1791-2 burghs , Peebles
- 107 - 1791-2 burghs , Perth
- 111 - 1791-2 burghs , Pittenweem
- 113 - 1791-2 burghs , Queensferry
- 115 - 1791-2 burghs , Renfrew
- 117 - 1791-2 burghs , Rothesay
- 119 - 1791-2 burghs , Rutherglen
- 121 - 1791-2 burghs , St Andrews
- 123 - 1791-2 burghs , Selkirk
- 125 - 1791-2 burghs , Stirling
- 129 - 1791-2 burghs , Stranraer
- 131 - 1791-2 burghs , Tain
- 133 - 1791-2 burghs , Whithorn
- 135 - 1791-2 burghs , Wigtown
| Date | Masters/mistresses names and designations | Actual # | 1 horse (10s) | 2 horses | 3-5 horses | 6 or more horses | Duty | 10% per 31 George III |
|---|---|---|---|---|---|---|---|---|
| 1791 | Burgh Aberdeen | |||||||
| 20 Jun 1791 | Mrs Lobban | 1 | 1 | £0.10.0 | £0.1.0 | |||
| Foot dee Quarter | Mr James Watson Advt [Advocate] | 1 | 1 | £0.10.0 | £0.1.0 | |||
| Arthur Dingwall Fordyce | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| Provost Duff | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mrs Leys | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| Mr Eneas Smith | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Provost Young | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mr James Thomson | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Collector Sim | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mr William Forbes | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Alexander Martin Butcher | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Baillie Alexander Hadden | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Green Qr [Quarter] | Robert Spark Mt [Merchant] | 1 | 1 | £0.10.0 | £0.1.0 | |||
| 27 Jun 1791 | Mr James Young | 1 | 1 | £0.10.0 | £0.1.0 | |||
| Alexander Dounie | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| James Davidson Manufacturer | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Alexander Duthie | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Dr [Doctor] Thom | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mr John Gordon Mt [Merchant] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mr William Fidler | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mr James Hadden | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Patrick Sandilands | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mr Gilbert More | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| Mr George More | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mr. Campbell Ex: [Excise] Officer | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mr. Alexander Dingwall | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mr William Gray | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Baillie John Dingwall | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| Alexander Dingwall Junr [Junior] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Provost Auldjo | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Dingwall junr [junior] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Robert Dyce Mert [Merchant] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Major Leslie | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| Provost Cruden | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Alexander Neilson Butcher | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mr George Sim | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Alexander Bruce Back wynd | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mr. Black Kingswells | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mr. Grant Whitemyres | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Captain Leslie Summerhill | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Gordon Buchan & Coy [Company] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 46 | 41 | 5 | £24.5.0 | £2.8.6 |
Transcribe other information
A Survey of the rates & duties Arisen with in the Burgh of Aberdeen for one year
[to] 5th April 1792 on CARRIAGE AND SADDLE HORSE TAX. by Neil McInnes
[Page] 1
Scottish Exchequer (Tax Records), Horse tax - Volume 22 - Burghs (see 'More info' for burgh details), E326/9/22
This volume contains information on who paid horse tax in the Scottish burghs of Aberdeen, Annan, Anstruther Easter, Arbroath (Aberbrothock), Ayr, Banff, Brechin, Campbeltown, Cullen, Culross, Dingwall, Dumbarton, Dumfries, Dunbar, Dundee, 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, Selkirk, Stirling, Stranraer, Tain, Whithorn, and Wigtown, between the 5th of April 1791 until the 5th of April 1792.
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).