, 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=68){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 |
|---|---|---|---|---|---|---|---|---|
| 24 Division | ||||||||
| Clyde Street & Broomielaw, Jamaica Street etc. | ||||||||
| 4/5 Nov | John Lindsay Mercht [Merchant] | 1 | 1 | £0.10.0 | £0.1.0 | |||
| William Robertson Nailree | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mrs Buchanan of Spittol | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Allan Faulds Wright | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 4 | 4 | £2.0.0 | £0.4.0 | |||||
| The Horses in the 24 Divisions in Glasgow brought into one sum by George Storie Surveyor | ||||||||
| Page 1st Division 1 | 8 | 8 | £4.0.0 | £0.8.0 | ||||
| Page 1st Division 2 | 8 | 6 | 2 | £4.10.0 | £0.9.0 | |||
| Page 1st Division 3 | 12 | 9 | 3 | £6.15.0 | £0.13.0 | |||
| Page 1st Division 4 | ||||||||
| Page 2 Division 5 | 12 | 10 | 2 | £6.10.0 | £0.13.0 | |||
| Page 2 Division 6 | 3 | 3 | £1.10.0 | £0.3.0 | ||||
| Page 2 Division 7 | 15 | 9 | 4 | 2 | £9.5.0 | £0.18.0 | ||
| Page 2 Division 8 | 11 | 8 | 1 | 2 | £6.10.0 | £0.13.0 | ||
| Page 2 Division 9 | 15 | 10 | 3 | 2 | £9.0.0 | £0.18.0 | ||
| Page 3 Division 10 | 4 | 3 | 1 | £2.5.0 | £0.4.6 | |||
| Page 3 Division 11 | 8 | 7 | 1 | £4.5.0 | £0.8.6 | |||
| Page 3 Division 12 | 7 | 6 | 1 | £3.15.0 | £0.7.6 | |||
| Page 3 Division 13 | 22 | 15 | 4 | 3 | £13.2.6 | £1.6.3 | ||
| Page 4 Division 14 | 35 | 25 | 3 | 7 | £20.17.6 | £2.1.9 | ||
| Page 4 Division 15 | 12 | 10 | 2 | £6.10.0 | £0.13.0 | |||
| Page 5 Division 16 | 8 | 8 | £4.0.0 | £0.8.0 | ||||
| Page 5 Division 17 | 8 | 7 | 1 | £4.5.0 | £0.8.6 | |||
| Page 5 Division 18 | 17 | 13 | 2 | 2 | £9.15.0 | £0.19.6 | ||
| Page 5 Division 19 | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Page 6 Division 20 | 9 | 8 | 1 | £4.15.0 | £0.9.6 | |||
| Page 6 Division 21 | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Page 6 Division 22 | 10 | 10 | £5.0.0 | £0.10.0 | ||||
| Page 6 Division 23 | 17 | 12 | 1 | 4 | £10.5.0 | £1.0.6 | ||
| Page 6 Division 24 | 4 | 4 | £2.0.0 | £0.4.0 | ||||
| 247 | 193 | 32 | 22 | £139.15.0 | £13.19.6 | |||
| Proof | 193 | Horses | at £0.10.0 | £96.10.0 | £9.13.0 | |||
| 32 | Horses | at £0.15.0 | £24.0.0 | £2.8.0 | ||||
| 22 | Horses | at £0.17.6 | £19.5.0 | £1.18.6 | ||||
| £139.15.0 | £13.19.0 | |||||||
| Ten per cent on | £15.19.6 | |||||||
| £153.14.6 |
Transcribe other information
[Page] 68
I George Storie Surveyor aforesaid do hereby Certify that upon careful examination I find the foregoing
duties Amount to the Sum of One hundred and Fifty three pounds fourteen shillings and six pence Sterling
and that this day I delivered to John Carlile Collector of these duties an exact duplicate of this
Account duly examined and compared which contained my Oath that the foregoing Inhabitants
were duly served with requisitions and that they were charged conform to their returns or my knowledge
and belief that they were liable in said duties. Glasgow 16 December 1791 George Storie Surveyor
Transcriber's notes
Right hand margin is obscured so the 'pence' column of '10% per 31 George III' isn't legible for some rows.
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).