, 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=50){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 | 162 | 120 | 27 | 10 | 5 | £94.0.0 | £9.8.0 |
| Robert Lee horse hyrer | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| John Campbell Stabler Grass Market | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 8 Jul 1791 | Daniel Mcpherson horse hyrer | 2 | 1 | 1 | £1.5.0 | £0.2.6 | ||
| Richard Hotchkiss Brewer | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Balfour St Ann's Street New Town | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Turnbull Canal Street | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Gregor Drummond Flesher | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Andrew Hutchison Flesher | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 9 Jul 1791 | William Scott Plumber | 1 | 1 | £0.10.0 | £0.1.0 | |||
| John Hume Princes Street | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| John Wilson Coach Mr. [Maker] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| James Hamilton Upholsterer | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Thomas Elder Esq. | 3 | 1 | 2 | £2.5.0 | £0.4.6 | |||
| William Ainsley Saddler | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 11 Jul 1791 | James Keay Writer | 1 | 1 | £0.10.0 | £0.1.0 | |||
| Alexander Mckenzie Writer | 3 | 1 | 2 | £2.5.0 | £0.4.6 | |||
| Alexander Bonar | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| George Ferguson Advte. [Advocate] | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| Sir Alexander Ramsay | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| John Grieve Esq. | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| John Learmonth | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| William Bethune Esq. | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| Lord Swinton | 5 | 1 | 4 | £4.0.0 | £0.8.0 | |||
| Robert Donaldson Esq. | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Comr. [Commissioner] Reid | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mr Clerk lodging with Lady Clerk Maxwell | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| George Andrew Writer | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mr John McCourtie | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Thomas Adair Writer | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Alexander Keith Esq. | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mr Dallas | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Dowr. [Dowager] Lady Elibank | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| John Moir Esq. | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Honble. [Honourable] Henry Erskine | 3 | 1 | 2 | £2.5.0 | £0.4.6 | |||
| 13 Jul 1791 | Sir Philip Ainsley | 2 | 1 | 1 | £1.5.0 | £0.2.6 | ||
| David Paterson St Andrews Street | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| William Keith Accdr. | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mathew Sandilans | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Earl of Aboyne St Andrews Square | 6 | 1 | 5 | £5.10.0 | £0.11.0 | |||
| Lord Ankerville | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| First Division | 228 | 160 | 38 | 20 | 10 | £136.0.0 | £13.12.0 |
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).