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 |
|---|---|---|---|---|---|---|---|---|
| 20 Division | ||||||||
| King Street West Side from head to the foot and from foot East side to Princes Street | ||||||||
| Sep 1791 | John Gibson Flesher | 2 | 1 | 1 | £1.5.0 | £0.2.6 | ||
| Thomas Lang Flesher | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Fleming Flesher | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| William Lang Flesher | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| James Neilson Flesher | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Robert Rankine Flesher | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| William Wilson Flesher Bells Wynd Market | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Alexander Herriot Messenger | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 9 | 8 | 1 | £1.15.0 | £0.9.6 | ||||
| 21st Division | ||||||||
| Salt Market West side Head to foot | ||||||||
| James Robertson Bookseller | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 1 | 1 | £0.10.0 | £0.1.0 | |||||
| 22d Division | ||||||||
| Salt Market East side with St Andrews square | ||||||||
| John Buchanan Hatter | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| William Anderson Turner | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Stephen Blair & Co [Company] Manufa [Manufacturer] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Montieth Manufr. [Manufacturer] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Black & Co. [Company] Manufr. [Manufacturer] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| David Marshall Manufr. [Manufacturer] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Allan Stewart Flesher | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| William Turnbull Horsesetter | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Wilson Town Clerk | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Ephraim Gardner Tanner | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 10 | 10 | £5.0.0 | £0.10.0 | |||||
| 23d Division | ||||||||
| Salt Market both side with Goose dubs | ||||||||
| John King Flesher | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Gavin Bowes Flesher | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| William Edmund Vintner | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Peter Brown Flesher | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Lawrence Coulter Esq | 3 | 1 | 2 | £2.5.0 | £0.4.6 | |||
| Thomas Black Flesher | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Robert Balloch Flesher | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Russel Broker | 3 | 1 | 2 | £2.5.0 | £0.4.6 | |||
| William Martin wright | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Hannah Flesher | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Peter Caddell Grocer | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| William Marshall Flesher | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 17 | 12 | 1 | 4 | £10.5.0 | £1.0.6 |
Transcribe other information
6
[Page] 67
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).