, 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=69){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 |
|---|---|---|---|---|---|---|---|---|
| 28 Jun 1791 | Simon Sawyers Peutr [Peuterer] | 1 | 1 | £0.10.0 | £0.1.0 | |||
| James Nicolson baker | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| James Grieve grocer | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Alexander Maitland surgeon | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| James Mitchel factor | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| James Burn wright | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Sir James Baird Bart. [Baronet] | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| Hay Donaldson writer | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| James Wilkie Esqr. Banker | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| William Wilkie mercht. [merchant] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Capt. [Captain] Thomas Maitland | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| Revd. [Reverend] Mr. Barclay Minr. [Minister] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Alexander Aitchison mercht. [merchant] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| David Smith Chandler | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Alexander Hyslop mercht. [merchant] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Robert Burton tobacconist | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| James Veitch mercht. [merchant] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Robert Wright baker | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Robert Sommerville surgeon | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mrs. Gourlay Spirit dealer | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Crow writer | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Fife mercht. [merchant] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| David Allan butcher | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Dr. [Doctor] Richard Sommers | 2 | 1 | 1 | £0.10.0 | £0.1.0 | |||
| Robert Howden baker | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| George Cuninghame | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Dawson | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| George Hay baker | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| James Gallaway | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| William Shiel brewer | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 33 | 30 | 3 | £17.5.0 | £1.14.6 | ||||
| Proof 30 Horses at £0.10.0 each is | £15.0.0 | |||||||
| 3 Horses at £0.15.0 each is | £2.5.0 | |||||||
| £17.5.0 | ||||||||
| And 10 p [per] Cent on £17.5.0 is | £1.14.6 | |||||||
| amounting in all to | £18.19.6 | Ster [Sterling] |
Transcribe other information
26 [Page] 69
Survey of the Carriage and Saddle Horse Tax in the Royalty
of Haddington from 5 April 1791 to 5 April 1792 by William Johnstone Survr. [Surveyor]
I William Johnstone Surveyor aforesaid do hereby Certify That upon carefull examination I find that the
foregoing duties amount to the sum of Eighteen pounds & nineteen shillings & six pence Sterling And that
upon the 26 Oct 1791 I delivered to John Carfrae Collector of said duties an exact duplicate of this
accompt duely examined & Compared which contained my Oath That the preceeding Inhabitants were duely
served with requisitions And that were charged according to their several returns Or according to my knowledge
& belief that they were liable in said duties. William Johnstone Surveyor
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).