, 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=52){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 | 78 | 40 | 17 | 16 | 5 | £51.15.0 | £5.3.6 |
| Sir William Forbes | 3 | 1 | 2 | £2.5.0 | £0.4.6 | |||
| Mr Samuel Anderson | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| Colonel McLeod of McLeod | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Archibald Campbell Advte. [Advocate] | 3 | 1 | 2 | £2.5.0 | £0.4.6 | |||
| Mrs Spiers of Elderside | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| Miss Grace Spiers | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Miss Isabella Spiers | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mrs Maxwell | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| Lt. Genl. [Lieutenant General] Horn Elphingston | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| Mrs Fothringham of Powrie | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| Mr James Mansfield | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Alexander Blair Writer | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Joseph Cauvin Writer | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Alexander Mckonochie Esqr. | 3 | 1 | 2 | £2.5.0 | £0.4.6 | |||
| Mr Francis Anderson | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| Col. [Colonel] Dalrymple of Fordel | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| John Anderson Writer | 4 | 1 | 3 | £3.2.6 | £0.6.3 | |||
| 19 Jul 1791 | Mr John Balfour | 1 | 1 | £0.10.0 | £0.1.0 | |||
| Mr William Campbell | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| James Fraser Writer | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| James Ferrier Writer | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mr Mckenzie lodging with Revd. [Reverend] Mr Moodie | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| Alexander Reid Builder Rose Street | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Malcolm Gibson horse hyrer | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| 21 Jul 1791 | William Laing Baker | 1 | 1 | £0.10.0 | £0.1.0 | |||
| Charles Selkrig Acct. [Accountant] Hanover Street | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Hugh Corrie Writer | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Revd. [Reverend] Mr Jones | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Lawrence Hill Writer | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 22 Jul 1791 | Francis Buchan Mercht. [Merchant] | 2 | 1 | 1 | £1.5.0 | £0.2.6 | ||
| Alexander Wight Writer | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| Adam Pearson Esqr. | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Home Esqr. | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| William Tait Advte. [Advocate] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| William Dalziell Writer | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Allan Mcconnochie Advte. [Advocate] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Alexander Anderson | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Thomas Scott Writer | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Frederick Street | Miss Setton lodging with Mr Abercromby | 1 | 1 | £0.10.0 | £0.1.0 | |||
| George Farquhar Frederick Street | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Carried Forward | 140 | 80 | 30 | 25 | 5 | £89.7.6 | £8.18.9 |
Transcribe other information
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[Page] 52
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).