, 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=36){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 |
|---|---|---|---|---|---|---|---|---|
| Brought Over | 42 | 36 | 4 | 2 | £22.15.0 | £2.5.6 | ||
| 20 Jun 1791 | Doctor John Harley | 2 | 1 | 1 | £1.5.0 | £0.2.6 | ||
| 22 Jun 1791 | William Hyslop Innkeeper | 1 | 1 | £0.10.0 | £0.1.0 | |||
| Thomas Dickson | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Joseph Glaister Innkeeper | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 24 Jun 1791 | Lady Carnwath | 1 | 1 | £0.10.0 | £0.1.0 | |||
| Thomas Boyd Cabt. [Cabinet] Maker | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Doctor Copland | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Robert Ramsay Writer | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Ramsay Mercht. [Merchant] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 25 Jun 1791 | Christopher Smith Writer | 1 | 1 | £0.10.0 | £0.1.0 | |||
| Doctor Mundall | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mrs. Lowthian | 3 | 1 | 2 | £2.5.0 | £0.4.6 | |||
| 26 Jun 1791 | William Paton Writer | 1 | 1 | £0.10.0 | £0.1.0 | |||
| David Staig Esquire | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| James Johnston Innkeeper | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Alexander Findlater Supervisor | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| William Hamilton Mercht. [Merchant] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| William Laidlaw Writer | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Graham Innkeeper | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Robert Grierson | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Hugh McNight Innkeeper | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Thomas Nixon | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Ronald Mercht. [Merchant] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| George Henderson | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Doctor Babington | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| James Borthwick | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 72 | 62 | 6 | 4 | £39.0.0 | £3.18.0 | |||
| Proof | ||||||||
| 62 Horses | @ £0.10.0 | £31.0.0 | ||||||
| 6 Horses | @ £0.15.0 | £4.10.0 | ||||||
| 4 Horses | @ £0.17.6 | £3.10.0 | ||||||
| 72 | £39.0.0 | |||||||
| 10 pr. [per] Cent | £3.18.0 | |||||||
| Total | £42.18.0 |
Transcribe other information
[Page] 2 Survey Continued
[Page] 36
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).