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 |
|---|---|---|---|---|---|---|---|---|
| 10th Division | ||||||||
| Gallowgate Southside from Charlotte Street to Camlachie | ||||||||
| 30 Aug 1791 | Robert Struthers Brewer | 2 | 1 | 1 | £1.5.0 | £0.2.6 | ||
| Robert Aikman Grocer | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Scott Tyle Maker | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 4 | 3 | 1 | £2.5.0 | £0.4.6 | ||||
| 11th Division | ||||||||
| Trongate Northside from Cross to Candlerigs with Candlerigs | ||||||||
| 5, 6 Sep 1791 | Thomas Buchanan Writer | 1 | 1 | £0.10.0 | £0.1.0 | |||
| Charles Houshold Cooper Candlerigs | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Robert Patterson Candlerigs | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| McAlpine Graham & Downie Chandlers | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Ronald Change Keeper | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Lang Writer | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Thomas Watt Horsesetter | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 8 | 7 | 1 | £4.5.0 | £0.8.6 | ||||
| 12th Division | ||||||||
| Newtown in Ramshorn Grounds | ||||||||
| 22 Sep 1791 | John Pattison Merchant | 1 | 1 | £0.10.0 | £0.1.0 | |||
| George Lothian Merchant | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| William Coats Merchant | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Todd Shortridge & Co [Company] Merchant | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Wallace Esqr Merchant | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| George Munro Merchant | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| 7 | 6 | 1 | £5.15.0 | £0.7.6 | ||||
| 13th Division | ||||||||
| Trongate and Argyle Northside to Miller Street with Hutchison Wilson & Virginia Streets | ||||||||
| 12, 13 Sep 1791 | Adam & Joseph Lindsay Merchant | 1 | 1 | £0.10.0 | £0.1.0 | |||
| Ewing & Fulton Merchant | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Ralph Crawford Vinter | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mathew Brown Horsesetter | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| David Steel Vinter | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| James Corbett Son to Archibald Hutchison Street | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| Monteath & Jaffray Manufr. [Manufacturer] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| James Sprewell Mercht. [Merchant] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Robert Graham Writer | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| David Todd Mercht. [Merchant] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Doct [Doctor] Stevenson's Executors | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| George Oswald Esqr | 4 | 1 | 3 | £3.2.6 | £0.6.3 | |||
| George Douglas Plumber | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Alexander Dunlop Surgeon | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| James Wood inmate with Mrs Scott | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 22 | 15 | 4 | 3 | £13.2.6 | £1.6.3 |
Transcribe other information
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[Page] 64
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).