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 |
|---|---|---|---|---|---|---|---|---|
| 16th Division | ||||||||
| Argyle Street Southside from Maxwell Street to Stockwell with Dunlop Street | ||||||||
| 19, 20 Sep 1791 | Doctr. [Doctor] Robert Cleghorn | 1 | 1 | £0.10.0 | £0.1.0 | |||
| William Shortridge Mercht. [Merchant] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| William Pinkerton Brewer | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| James Muir Surgeon | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Stark at John Craig Wood Mercht. [Merchant] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| William Bogle Senr. [Senior] Mercht. [Merchant] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| George Buchanan Cotton Mercht. [Merchant] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| James Tower Surgeon | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 8 | 8 | £4.0.0 | £0.8.0 | |||||
| 17th Division | ||||||||
| Stockwell both sides from head to foot | ||||||||
| 20, 22 Sep 1791 | Robert Mann Wright | 1 | 1 | £0.10.0 | £0.1.0 | |||
| Alexander Scott at Mrs Stevens | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Cunningham Corbett Mercht. [Merchant] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Andrew Purdon Horsesetter | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| Walter Gow Horsesetter | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| William Gow Horsesetter | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| David Laurie Wood Mercht. [Merchant] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 8 | 7 | 1 | £11.5.0 | £0.8.6 | ||||
| 18th Division | ||||||||
| Trongate Southside from Stockwell to King Street with three Wynds | ||||||||
| 24 Sep | John Porteous Horsesetter & Vintner | 3 | 1 | 2 | £2.5.0 | £0.4.6 | ||
| Malcolm McGregor Old Wynd | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Inglis Smith & Co [Company] Manufr [Manufacturer] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| William Watson Flesher | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Alexander McLaren Horsesetter | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| John Nielson Horsesetter | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| Dugald Gillespie Flesher | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| William Wilson Flesher | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Robert Bruce Flesher | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Peter Blackie Flesher | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Allan Flesher | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| David Lawrie Jun [Junior] Victualler | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Thomas Falconer Writer | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 17 | 13 | 2 | 2 | £9.15.0 | £0.19.6 | |||
| 19th Division | ||||||||
| Trongate Southside from the Cross to King Street and King Street east side to Princes Street with Princes Street | ||||||||
| 27 Sep 1791 | Robert Kelly Tea Dealer | 1 | 1 | £0.10.0 | £0.1.0 |
Transcribe other information
[Page] 66
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).