, 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=49){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 | Brought Forward | 96 | 80 | 11 | 5 | £52.12.6 | £5.5.3 | |
| David Braid Horse hyrer | 6 | 1 | 5 | £5.10.0 | £0.11.0 | |||
| Alexander Hislop Horse hyrer | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| David Urquhart Horse hyrer | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| John Mason Baker | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| William Wallace Junr. [Junior] horse hyrer | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mr John Young | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mrs Meiklejohn Cowgate foot | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 2 Jul 1791 | Professor Hill High School Yards | 1 | 1 | £0.10.0 | £0.1.0 | |||
| Alexander Wood Surgeon | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| William Gilbert Mercht. [Merchant] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Charles Salter Brewer College Wynd | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Principal Robertson | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| 4 Jul 1791 | John Wilson Stabler Horse Wynd | 2 | 1 | 1 | £1.5.0 | £0.2.6 | ||
| Dr [Doctor] Nathaniel Spens | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| Mr James Innes | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Robert Sinclair Esq. Argyle Square | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| Dr [Docor] Blair | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| Lord Dunsinnan | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| Lady Suttie | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| John Russell Writer | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Pringle Esq. Society | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| John Dundas Writer | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mr Thomas Campbell | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| James Bruce | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 5 Jul 1791 | George Home Esq. | 2 | 1 | 1 | £1.5.0 | £0.2.6 | ||
| Henry Mckenzie Attorney | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| James Clerk Writer | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| Solicitor General | 3 | 1 | 2 | £2.5.0 | £0.4.6 | |||
| Sir James Dalyell | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| William Craig Advte. [Advocate] | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| Sir William Miller | 4 | 1 | 3 | £3.2.6 | £0.6.3 | |||
| Isaac Grant Writer | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Ritchie Slater Mercht. [Merchant] Court | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| James Bisset horse hyrer | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Andrew Scott horse hyrer | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mr Thomas Gordon Mercht. [Merchant] Street | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| James Home Writer | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Dickson Advte. [Advocate] | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| 7 Jul 1791 | John Gloag Mercht. [Merchant] | 1 | 1 | £0.10.0 | £0.1.0 | |||
| Thomas Potts Grocer | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Carried Forward | 162 | 120 | 27 | 10 | 5 | £94.0.0 | £9.8.0 |
Transcribe other information
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[Page] 49.
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).