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 | Lord Provost | 2 | 1 | 1 | £1.5.0 | £0.2.6 | ||
| Robert Bosswall Writer | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mr Robert Sinclair | 3 | 1 | 2 | £2.5.0 | £0.4.6 | |||
| Lady Auchenleck | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| 14 Jul 1791 | Gilbert Innes Esq. of Stow | 3 | 1 | 2 | £2.5.0 | £0.4.6 | ||
| Lord Elliock | 5 | 1 | 4 | £4.0.0 | £0.8.0 | |||
| Dr. [Doctor] Andrew Hunter | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| Allan McDougall Writer | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| Countess of Dalhousie | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| Edward Bruce Writer Queen Street | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mathew Ross Advte [Advocate] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mr James Blaw | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| David Stuart Banker | 3 | 1 | 2 | £2.5.0 | £0.4.6 | |||
| Lady Hunter Blair | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| Robert Belches Esqr. | 6 | 1 | 5 | £5.10.0 | £0.11.0 | |||
| Col. [Colonel] Adam Livingston | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| Robert Burn Builder | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Alexander Walker Esqr. | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| John Mill Esqr. of Fearn | 3 | 1 | 2 | £2.5.0 | £0.4.6 | |||
| Charles Maitland Esqr. | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Alexander Higgins | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Robert Brown Writer | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Alexander Wallace Banker | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mr Wolfer Murray Advte. [Advocate] | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| Captain Brown | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| Major Genl. [General] Campbell St David Street | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| 15 Jul 1791 | Thomas Renny Writer | 1 | 1 | £0.10.0 | £0.1.0 | |||
| John Laurie horse hyrer Thistle Street | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| Mr Archibald Burnet | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 16 Jul 1791 | George Robison Writer | 2 | 1 | 1 | £1.5.0 | £0.2.6 | ||
| Archibald Fletcher Advte. [ Advocate] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| James Duncan horse hyrer | 3 | 1 | 2 | £2.5.0 | £0.4.6 | |||
| James Bryce Painter | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mr L. Duff George Street | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| Edmund Butterworth | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 18 Jul 1791 | Robert Graham Esqr. | 3 | 1 | 2 | £2.5.0 | £0.4.6 | ||
| Alexander Forsyth Writer | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Hay Banker | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Thomas Cranstoun Writer | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| Lady Christian Graham | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| Carried Forward | 78 | 40 | 17 | 16 | 5 | £51.15.0 | £5.3.6 |
Transcribe other information
5
[Page] 31
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).