, 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=125){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 |
|---|---|---|---|---|---|---|---|---|
| 1791 | First Quarter | |||||||
| 14 Jul 1791 | Major Joass, Castle | 2 | 1 | 1 | £1.5.0 | £0.2.6 | ||
| John Tovey Esqr. | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 15 Jul 1791 | Capt. [Captain] Gilfillan | 1 | 1 | £0.10.0 | £0.1.0 | |||
| Mr. Thomas Wingate | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 15 Jul 1791 | Mr. Thomas Rhind Surgeon | 1 | 1 | £0.10.0 | £0.1.0 | |||
| Mr. John McKillop | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| John Reid, Weaver | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| George Taylor, Brewer | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| Capt. [Captain] John McLean | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Hugh McPherson, Stabler | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| David Mitchell, Waiter | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| William Paterson, Mert. [Merchant] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Doctor Robert Graham | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Total | 17 | 13 | 4 | £9.10.0 | £0.19.0 | |||
| Second Quarter | ||||||||
| 16 Jul 1791 | Mr. Thomas Lucas, Surgeon | 1 | 1 | £0.10.0 | £0.1.0 | |||
| Doctor Walter Stirling | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| Mr. John Forrest, Surgeon | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Baily Walace | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| John Gilchrist, dyer | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mrs. Robert Willison | 3 | 1 | 2 | £2.5.0 | £0.4.6 | |||
| Thomas Gilchrist | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Archibald Ogilvie, Hyrer | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Total | 12 | 8 | 2 | 2 | £7.5.0 | £0.14.6 |
Transcribe other information
[Page] 125
Stirling Borough Survey 51
from 5th April 1791 to 5th April 1792 P [Per] James Allan 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).