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 Forward | 49 | 40 | 6 | 3 | £27.2.6 | £2.14.3 | ||
| 14 Jun 1791 | James Lata Surgeon No. [North] Bridge | 1 | 1 | £0.10.0 | £0.1.0 | |||
| William Raeburn Perfumer | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Alexander Greig Flesher | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| James Foggo Writer Carrubber's Close | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Sir Stewart Threpland | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| 15 Jun 1791 | John Milne Mercht. [Merchant] | 1 | 1 | £0.10.0 | £0.1.0 | |||
| James Sym Esq. of Northfield | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| 16 Jun 1791 | Hugh Finlay Mercht. [Merchant] | 1 | 1 | £0.10.0 | £0.1.0 | |||
| Thomas Russell Grocer Canongate | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| James Sibbald Bookseller | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| James Thomson Insurance Broker | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 17 Jun 1791 | John Laudells Gibb's Close | 1 | 1 | £0.10.0 | £0.1.0 | |||
| Robert Dewar Stabler | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Thomas Kepey Boyds Close | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 21 Jun 1791 | Mr Walter Hogg Tweedale Close | 1 | 2 | £0.10.0 | £0.1.0 | |||
| Dr [Doctor] Hume | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Dr [Doctor] Arrot Grays Close | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 22 Jun 1791 | William Young Baker | 1 | 1 | £0.10.0 | £0.1.0 | |||
| 23 Jun 1791 | Francis Shiells Baker Cants Close | 1 | 1 | £0.10.0 | £0.1.0 | |||
| Mr James Baird South Bridge | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| James Brown Junr. [Junior] Stay Mr [Maker | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Dr [Doctor] John Yuile | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Robert Chalmers Esq. | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| James Law Surgeon | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Forrest Dewar Surgeon | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 24 Jun 1791 | George Wood Surgeon | 2 | 1 | 1 | £1.5.0 | £0.2.6 | ||
| 25 Jun 1791 | John Taylor Writer Old Assembly Close | 1 | 1 | £0.10.0 | £0.1.0 | |||
| 27 Jun 1791 | William Swanson Teacher | 1 | 1 | £0.10.0 | £0.1.0 | |||
| John Law Messenger | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Charles Stewart Presidents Stairs | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Scott Writer | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| George Williamson Messenger | 3 | 1 | 2 | £2.5.0 | £0.4.6 | |||
| John Robertson Writer | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 29 Jun 1791 | James Loch Esq. | 1 | 1 | £0.10.0 | £0.1.0 | |||
| Robert Stewart Old Bank Close | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Alexander Dudgeon Baker | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 30 Jun 1791 | Peter Main Painter | 1 | 1 | £0.10.0 | £0.1.0 | |||
| 1 Jul 1791 | James Hunter Baker West Bow | 1 | 1 | £0.10.0 | £0.1.0 | |||
| James Irvine Horse hyrer | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| John Lawson Horse hyrer | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Carried Forward | 96 | 80 | 11 | 5 | £52.12.6 | £5.5.3 |
Transcribe other information
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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).