, 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=35){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 |
|---|---|---|---|---|---|---|---|---|
| 7 Jun 1791 | Doctor John Gilchrist | 2 | 1 | 1 | £1.5.0 | £0.2.6 | ||
| Welwood Maxwell Esquire | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mrs Walter Riddell | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| 8 June 1791 | William Lawson Esquire | 1 | 1 | £0.10.0 | £0.1.0 | |||
| Thomas Goldie Esquire | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Captain John Hamilton | 3 | 1 | 2 | £2.5.0 | £0.4.6 | |||
| George Rae Wine Mercht. [Merchant] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| David Newall Esquire | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 9 Jun 1791 | William Wright Innkeeper | 1 | 1 | £0.10.0 | £0.1.0 | |||
| 10 Jun 1791 | Andrew Craik Innkeeper | 1 | 1 | £0.10.0 | £0.1.0 | |||
| Capt. [Captain] Riddell of Carrield | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 13 Jun 1791 | John Henderson | 1 | 1 | £0.10.0 | £0.1.0 | |||
| John Dickson Farrier | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| William Gibson Flesher | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mrs. Francis Shortt Writer | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 14 Jun 1791 | John Fergusson Writer | 1 | 1 | £0.10.0 | £0.1.0 | |||
| William Robertson Innkeeper | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| 16 Jun 1791 | Edward Thomson Innkeeper | 1 | 1 | £0.10.0 | £0.1.0 | |||
| Fergus Rae Flesher | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Edgar Wright | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 17 Jun 1791 | John Johnston Flesher | 1 | 1 | £0.10.0 | £0.1.0 | |||
| William Brand Innkeeper | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| John Coulter Innkeeper | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 18 Jun 1791 | John Jackson Innkeeper | 1 | 1 | £0.10.0 | £0.1.0 | |||
| Robert Brand Smith | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Johnston Smith | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| David Robb Innkeeper | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Wallace Innkeeper | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Scott Mercht. [Merchant] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| James Paterson Mercht. [Merchant] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 20 Jun 1791 | James Irving Esqr. of Gribton | 1 | 1 | £0.10.0 | £0.1.0 | |||
| William Bryden Junr. [Junior] Innkeeper | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| William Hyslop Baker | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Henry Clint Vintner | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Provost David Blair | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Joseph Bruce Smith | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 42 | 36 | 4 | 2 | £22.15.0 | £2.5.6 |
Transcribe other information
16
[Page] 35
Survey of Carriage and Saddle Horse Tax in the Burgh
of Dumfries from 5th April 1791, to 5th April 1792, by William Currie 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).