, Horse tax - Volume 22 - Burghs (see 'More info' for burgh details), E326/9/22&destination=/virtual-volumes/volume-images/volume_data-E326-9-22/REX01666?image_number=107){kind=link}
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 |
|---|---|---|---|---|---|---|---|---|
| 2 --- 1791 | John Richardson of Pitfour Mercht [Merchant] | 3 | 1 | 2 | £2.5.0 | £0.4.6 | ||
| James Richardson Mercht [Merchant] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Alexander Fechney Mercht [Merchant] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Docter James Wood Mercht [Merchant] | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| James Murray Sherriff Clerk | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| Docter George Moncreiffe | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Robert Foggo Mercht [Merchant] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| David Morrison Mercht [Merchant] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| James Ross Writer | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| William Blyth | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Bissett Mercht [Merchant] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Robert Ferguason | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Patrick Bissett Mercht [Merchant] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Campbell Mercht [Merchant] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Young Mercht [Merchant] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Donald McDonald Mercht [Merchant] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| David Sandeman Mercht [Merchant] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| David Smith Esqr Methven | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| James Chalmers Writer | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Laurence Buchan | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Charles Anderson Flesher | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Stewart Imrie Flesher | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Murrie Flesher | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| James Murrie Flesher | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Alexander Proudfoot Flesher | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| James Taylor Flesher | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Thomas Rutherfoord Flesher | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| James Cook Flesher | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 9 --- 1791 | John Murray for hyre | 2 | 1 | 1 | £1.5.0 | £0.2.6 | ||
| Patrick Buchan for hyre | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| Thomas Gou for hyre | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Gardner for hyre | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Fleming for hyre | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| William Morrison for hyre | 3 | 1 | 2 | £2.5.0 | £0.4.6 | |||
| Alexander Ferrier for hyre | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Alexander Salmon for hyre | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| William Forret for hyre | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| David Laing for hyre | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| James Rollo for hyre | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Scot for hyre | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Andrew Craigie for hyre | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| John Duncan for hyre | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Thomas Bowes for hyre | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| James Forbes for hyre | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Carried Over | 56 | 44 | 8 | 4 | £31.10.0 | £3.3.0 |
Transcribe other information
43 [Page] 107
A Survey of the Rates and Duties on Carriage and Saddle Horses arisen in
the Town of Perth from 5th April 1791 to 5 April 1792 by Laurence Buchan Surveyor
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).