, 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=126){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 | Third Quarter | |||||||
| 14 Jul 1791 | Archibald Gilchrist, Manufacturer | 1 | 1 | £0.10.0 | £0.1.0 | |||
| Alexander Robertson | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| William Lockhart, Brewer | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| William Walker, Supervisor | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Andrew Downie, Stabler | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Glass Junr. [Junior] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Total | 7 | 6 | 1 | £3.15.0 | £0.7.6 | |||
| Fourth Quarter | ||||||||
| 14 Jul 1791 | Mr. John Jaffray | 1 | 1 | £0.10.0 | £0.1.0 | |||
| The Revd. [Reverend] Mr. John Muschett | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 18 Jul 1791 | James Syme, Mert. [Merchant] | 1 | 1 | £0.10.0 | £0.1.0 | |||
| Capt. [Captain] Menzies | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Total | 4 | 4 | £2.0.0 | £0.4.0 | ||||
| Collected | ||||||||
| 1st Quarter | 17 | 13 | 4 | £9.10.0 | £0.19.0 | |||
| 2d Quarter | 12 | 8 | 2 | 2 | £7.5.0 | £0.14.6 | ||
| 3 Quarter | 7 | 6 | 1 | £3.15.0 | £0.7.6 | |||
| 4 Quarter | 4 | 4 | £2.0.0 | £0.4.0 | ||||
| Total | 40 | 31 | 7 | 2 | £22.10.0 | £2.5.0 | ||
| £22.10.0 | ||||||||
| £24.15.0 | ||||||||
| Proof | ||||||||
| 31 Horses Rates at £0.10.0 each | £15.10.0 | |||||||
| 7 Horses Rates at £0.15.0 | £5.5.0 | |||||||
| 2 Horses Rates at £0.17.6 | £1.15.0 | |||||||
| £22.10.0 | ||||||||
| 10 P [Per] Cent upon said sum | £2.5.0 | |||||||
| Total | £24.15.0 |
Transcribe other information
[Page] 126 Strling Borough Survey
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).