, 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=53){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 | 140 | 80 | 30 | 25 | 5 | £89.7.6 | £8.18.9 |
| Colin Mcdonald | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Dickson | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 23 Jul 1791 | Mrs Drummond | 1 | 1 | £0.10.0 | £0.1.0 | |||
| Sir Michael Malcolm | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| John White Advte. [Advocate] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Robert Young Mercht. [Merchant] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Thomas Smith Writer | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Second Division | 148 | 87 | 31 | 25 | 5 | £93.12.6 | £9.7.3 | |
| The Foregoing Divisions Abstracted | ||||||||
| 1st Division To Page 4 | 228 | 160 | 38 | 20 | 10 | £136.0.0 | £13.12.0 | |
| 2nd Division To Page 7 | 148 | 87 | 31 | 25 | 5 | £93.12.6 | £9.7.3 | |
| Total | 376 | 247 | 69 | 45 | 15 | £229.12.6 | £22.19.3 | |
| Proof | 247 Horses at £0.10.0 | £123.10.0 | ||||||
| 69 Horses at £0.15.0 | £51.15.0 | |||||||
| 45 Horses at £0.17.6 | £39.7.6 | |||||||
| 15 Horses at £1.0.0 | £15.0.0 | |||||||
| £229.12.6 | ||||||||
| £229.12.6 at the Rate of £10 p [per] Cent | £22.19.3 | |||||||
| Total | £252.11.9 | |||||||
| 376 | 247 | 69 | 45 | 15 | £229.12.6 | £22.19.3 | ||
| Jul 1791 | James Grant Esqr. Advte [Advocate] of Corrymony | 2 | 1 | 1 | £1.5.0 | £0.2.6 | ||
| Alexander Houston Esqr. George Street | 5 | 1 | 4 | £4.0.0. | £0.8.0 | |||
| Mr Vans Hathorn Writer George Street | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 384 | 250 | 70 | 49 | 15 | £235.7.6 | £23.10.9 | ||
| Over |
Transcribe other information
7
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[Page] 53
I Robert Maughan Surveyor do hereby Certify that upon careful examination
of the foregoing Rates & Duties I find they amount in whole To Two
hundred and Sixty one Pounds, Thirteen Shillings and Three pence Sterling,
and that upon the 28th day of December 1791 I delivered to Messrs
George and Daniel McQueen Collector of said Duties in the City of
Edinburgh an exact Duplicate of the foregoing Account duly examined
and compared with contained my oath that requisitions were left with
the several Inhabitants or at their Dwelling houses of the Dates annexed
to their respective names
Robert Maughan Surveyor
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).