, 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=86){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 |
|---|---|---|---|---|---|---|---|---|
| 23 Nov 1791 | Capt. [Captain] John Parsloe | 3 | 1 | 2 | £2.5.0 | £0.5.0 | ||
| Mr William McWhinnie Mercht. [Merchant] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mr Blackie Excise offr. [officer] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Baird Land Waiter | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Provost Lenox | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mr Andrew Muir | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mr James Brown | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mr Thomas Forrest Surgeon | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mr Walker Surgeon | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| James Dalyell Esqr | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| David Sproat Esqr | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Thomas McClellan Mercht. [Mechant] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mr James McCourtie | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| William Laurie Esqr. | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Samuel Malcolmson | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Thomson Writer | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mr Matthew Buchanan | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mr Adam McWhannel | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Robert Carmont | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Alexander Carmont | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Morison | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Niccol McIntyre | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Anthony Macmillan Surv. [Surveyor] of Taxes | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 25 | 23 | 2 | £13.5.0 | £1.6.6 | ||||
| Poof 22 Horses at £0.10.0 P [Per] is | £11.0.0 | |||||||
| 10 Pr [Per] Cent thereon is | £1.2.0 | |||||||
| £12.2.0 |
Transcribe other information
[Page] 86 34
Survey of Carriage and Saddle Horse Tax in the Burgh
of Kirkcudbright from the 5th April 1791 to 5th April 1792 by Anthony Macmillan Surveyor
horses
23 at £0.10.0 is £11.10.0
2 at £0.17.6 is £1.15.0
£13.5.0
I Anthony Macmillan Surveyor aforesaid do hereby Certify that
upon careful examination of the foregoing Several rates and
duties I find they amount in whole to the sum of Twelve
Pounds two shillings Sterling; and that upon the
Third day of Decr. [December] One thousand seven Hundred & ninety
one years I delivered to Mr David McLellan Collr. [Collector]
of the said duties for the Burgh aforesaid an exact Duplicate
of the foregoing which contained my Oath that Reqs. [Requisitions] or
Notices were delivered to or left for the said several
Persons at their dwelling Places of the dates annexed
to their [respective] names that were to be charged with the
Sums so certified to be due from them
Anthony Macmillan
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).