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 |
|---|---|---|---|---|---|---|---|---|
| 18 May 1791 | Mr. Sebastian Henderson | 1 | 1 | £0.10.0 | £0.1.0 | |||
| Mr. James Niven Junr [Junior] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mr. Alexander Learmonth Junr. [Junior] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 31 May 1791 | Mr. Thomas Watkines | 1 | 1 | £0.10.0 | £0.1.0 | |||
| Baillie Napier | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 18 May 1791 | Provost Clark | 1 | 1 | £0.10.0 | £0.1.0 | |||
| Mr. John Andrew Surgeon | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mr. Andrew Paul | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mr. Andrew Bartholomew | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mr. Alexander Baird | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 19 May 1791 | Mr. Archibald Burges | 1 | 1 | £0.10.0 | £0.1.0 | |||
| Joseph Spence | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mr. John Dick | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mr. William Burnside | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| William Rule Baker | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Provost Andrew | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Deacon Morton Baker | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Robert Mculloch Merchant | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Alexander Gaff Grazier | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mr. Alexander Watt Supervisor | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| David Fenton Stabler | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 23 Aug 1791 | Alexander Mitchell Stabler | 2 | 1 | 1 | £1.5.0 | £0.2.6 | ||
| Totall | 23 | 22 | 1 | £11.15.0 | £1.3.6 | |||
| Proof | ||||||||
| 22 Horses @ £0.10.0 each | £11.0.0 | |||||||
| 1 Horse @ £0.15.0 | £0.15.0 | |||||||
| £11.15.0 | ||||||||
| To the 10 P Ct [Per Cent] thereof | £1.3.6 | |||||||
| Totall | £12.18.6 | |||||||
| Carry over |
Transcribe other information
39
Survey of the Carriage and Saddle Horse Tax in the Town
of Linlithgow from the 5th April 1791 to the 5th April 1792 James Watsone Surveyor [Page] 95
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).