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 | Royal Burgh of Ayr Brot. [Brought] Over | 20 | 19 | 1 | £10.5.0 | £1.0.6 | ||
| 16 Aug 1791 | Hugh Donaldson Tanner Bridgehouse | 1 | 1 | £0.10.0 | £0.1.0 | |||
| Mr. George Dunlop | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| The Countess of Crawford | 6 | 1 | 5 | £5.10.0 | 0.11.0 | |||
| Captn. [Captain] Gairdner Mount Charles | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Hugh Hamilton of Pinmore | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| William Orr Riding Officer | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Deacon Graham | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Charles Robb Horse hyrer | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| William Boyle Horse hyrer | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| William Goudie Horse hyrer | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Charles McCandlish Horse hyrer | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| David Smith Horse hyrer | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| David Kerr Junior Horse hyrer | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| George Boyd Horse hyrer | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Brown Horse hyrer | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Thomas Boyd Senr. [Senior] Horse hyrer | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Kirkland Merchant | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mr. Quintin Johnston Writer | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| William Kerr Tobacconist | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Carry forward | 45 | 38 | 2 | 5 | £25.10.0 | £2.11.0 |
Transcribe other information
P [page] 2d. -- Survey Continued
[Page] 12
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).