, 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=65){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 |
|---|---|---|---|---|---|---|---|---|
| 14th Division | ||||||||
| Argyle Street Northside from Miller Street with Miller Queen & Buchanan Street | ||||||||
| 12 Sep 1791 | Archibald McCreddie Mercht. [Merchant] | 1 | 1 | £0.10.0 | £0.1.0 | |||
| Sep 1791 | John Barns his Execut. [Executer] | 3 | 1 | 2 | £2.5.0 | £0.4.6 | ||
| Robert Dunmore Mercht. [Merchant] | 4 | 1 | 3 | £3.2.6 | £0.6.3 | |||
| Thomas Hopkirk Mercht. [Merchant] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| William Woddrop Mercht. [Merchant] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Freeland Mercht. [Merchant] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| James Connel Mercht. [Merchant] Mrs Connels | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Malcolm McFarlane Stabler | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mrs John McCall | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| David Russell Mercht. [Merchant] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Leitch Mercht. [Merchant] | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| Gilbert Hamilton Mercht. [Merchant] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Dugald Bannatine Mercht. [Merchant] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Richard Marshall Mercht. [Merchant] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Peter Murdoch his son James Mercht. [Merchant] | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| Andrew Robertson Mercht. [Merchant] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Morrison Wright | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| James Hill Jun [Junior] Writer | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Campbell Senr [Senior] Mercht. [Merchant] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| James McDowall Lord Provost | 3 | 1 | 2 | £2.5.0 | £0.4.6 | |||
| Walter Logan Chamberlain | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Walter Logan Jun [Junior] for Canal Company | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Robert Muirhead Wood Mercht. [Merchant] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Alexander Gordon Mercht. [Merchant] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Gordon Mercht. [Merchant] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 35 | 25 | 3 | 7 | £20.17.6 | £2.1.9 | |||
| 15th Division | ||||||||
| Argyle Street Southside from Jamaica to Maxwell Street with St Enoch & Maxwell Street | ||||||||
| 14 Sep 1791 | James Monteith Surgeon | 1 | 1 | £0.10.0 | £0.1.0 | |||
| Alexander Low Mercht. [Merchant] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| William Cross Mrs Cross's St Enoch's Street | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Michael Muirhead Mercht. [Merchant] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Maxwell Jun [Junior] Writer | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| Lawrence Dinwiddie Mercht. [Merchant] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Lawrence Dinwiddie & Co [Company] Mercht. [Merchant] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Orr St Enoch's Street Town Clerk | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Drew Horsesetter | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| William Meikle Plasterer | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 12 | 10 | 2 | £6.10.0 | £0.13.0 |
Transcribe other information
4
[Page] 65
Transcriber's notes
not sure of occupation
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).