, 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=63){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 |
|---|---|---|---|---|---|---|---|---|
| 5th Division Brought forward & continued | 9 | 7 | 2 | £5.0.0 | £0.10.0 | |||
| John Rodger Callender | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| William Wilsone Writer | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Ure & Dobbie Mercht. [Merchant] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 12 | 10 | 2 | £6.10.0 | £0.13.0 | ||||
| 6th Division | ||||||||
| Gallowgate Northside from Cross to Bridge | ||||||||
| 6 Aug 1791 | Daniel McInnes Horsesetter | 1 | 1 | £0.10.0 | £0.1.0 | |||
| Alexander & James Crums | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| James Brown Insurance Broker | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 3 | 3 | £1.10.0 | £0.3.0 | |||||
| 7th Division | ||||||||
| Gallowgate Northside from Bridge to Camlachie with Spoutmouth Dovehill & Campbell Street | ||||||||
| 3 Aug 1791 | James Stewart Spirit Dealer | 2 | 1 | 1 | £1.5.0 | £0.2.6 | ||
| James Colquhoun Horsesetter | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| David Robb Horsesetter | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| Adam Crawfod Vinter | 3 | 1 | 2 | £2.5.0 | £0.4.6 | |||
| Robert Howat Horsesetter of Spoatmouth | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| John Cuthbertson Brewer | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| William Jamieson Mercht. [Merchant] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| William Miller Slatter | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| James Sword Ironmonger | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 15 | 9 | 4 | 2 | £9.5.0 | £0.18.6 | |||
| 8th Division | ||||||||
| Gallowgate southside from the Cross to Bridge | ||||||||
| ? Aug 1791 | Grieve & Company | 1 | 1 | £0.10.0 | £0.1.0 | |||
| James Provan & Co [Company] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| George Somervill Horsesetter | 3 | 1 | 2 | £2.5.0 | £0.4.6 | |||
| William Forlong Mercht. [Merchant] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Archibald Patton Chaise Setter | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Sword Spirit Dealer | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| James Corbett Vinter | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| William Buchanan Saddler | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| 11 | 8 | 1 | £6.10.0 | £0.13.0 | ||||
| 9th Division | ||||||||
| Gallowgate Southside from Bridge to Charlotte Street with Charlotte Street | ||||||||
| ? Aug 1791 | Charles Howat Horsesetter | 2 | 1 | 1 | £1.5.0 | £0.2.6 | ||
| Charles Walker Grocer | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| William Bell Iron Monger | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Hugh Gemmel Spirit Dealer | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| William Strather Horsesetter | 3 | 1 | 2 | £2.5.0 | £0.4.6 | |||
| James Scott Mercht. [Merchant] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Archibald Coats Mercht. [Merchant] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Robert McNair Sugar Refiner | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| David Dale Mercht. [Merchant] | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| James Barr Manufr. [Manufacturer] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 15 | 10 | 3 | 2 | £9.0.0 | £0.18.0 |
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).