, Horse tax - Volume 25 - Burghs (see 'More info' for burgh details), E326/9/25&destination=/virtual-volumes/volume-images/volume_data-E326-9-25/REX01666?image_number=111){kind=link}
Volume contents
- 1 - 1792-3 Burghs , Aberdeen
- 5 - 1792-3 Burghs , Annan
- 7 - 1792-3 Burghs , Anstruther
- 9 - 1792-3 Burghs , Arbroath
- 11 - 1792-3 Burghs , Ayr
- 15 - 1792-3 Burghs , Banff
- 17 - 1792-3 Burghs , Brechin
- 19 - 1792-3 Burghs , Burntisland
- 21 - 1792-3 Burghs , Campbeltown
- 23 - 1792-3 Burghs , Crail
- 25 - 1792-3 Burghs , Cullen
- 27 - 1792-3 Burghs , Cupar
- 31 - 1792-3 Burghs , Dumbarton
- 33 - 1792-3 Burghs , Dumfries
- 37 - 1792-3 Burghs , Dunbar
- 39 - 1792-3 Burghs , Dundee
- 43 - 1792-3 Burghs , Dunfermline
- 45 - 1792-3 Burghs , Dysart
- 47 - 1792-3 Burghs , Edinburgh
- 55 - 1792-3 Burghs , Elgin
- 57 - 1792-3 Burghs , Forfar
- 59 - 1792-3 Burghs , Forres
- 61 - 1792-3 Burghs , Glasgow
- 73 - 1792-3 Burghs , Haddington
- 75 - 1792-3 Burghs , Inveraray
- 77 - 1792-3 Burghs , Inverkeithing
- 79 - 1792-3 Burghs , Irvine
- 81 - 1792-3 Burghs , Jedburgh
- 83 - 1792-3 Burghs , Killrennie
- 85 - 1792-3 Burghs , Kinghorn
- 87 - 1792-3 Burghs , Kirkcaldy
- 89 - 1792-3 Burghs , Kirkcudbright
- 91 - 1792-3 Burghs , Kirkwall
- 93 - 1792-3 Burghs , Lanark
- 95 - 1792-3 Burghs , Lauder
- 97 - 1792-3 Burghs , Linlithgow
- 101 - 1792-3 Burghs , Lochmaben
- 103 - 1792-3 Burghs , Montrose
- 105 - 1792-3 Burghs , North Berwick
- 107 - 1792-3 Burghs , Peebles
- 109 - 1792-3 Burghs , Perth
- 113 - 1792-3 Burghs , Pittenweem
- 115 - 1792-3 Burghs , Queensferry
- 117 - 1792-3 Burghs , Renfrew
- 119 - 1792-3 Burghs , Rothesay
- 121 - 1792-3 Burghs , Rutherglen
- 125 - 1792-3 Burghs , Sanquhar
- 127 - 1792-3 Burghs , Selkirk
- 129 - 1792-3 Burghs , Stirling
- 133 - 1792-3 Burghs , Stranraer
- 135 - 1792-3 Burghs , Whithorn
- 137 - 1792-3 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 |
|---|---|---|---|---|---|---|---|---|
| 17 Sep 1792 | John Richardson Esqr Pitfour | 3 | 1 | 2 | £2.5.0 | £0.4.6 | ||
| David Smyth Esqr Methven | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| Dr [Doctor] James Wood | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| James Murray Esqr | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| Mungo Murray Esqr | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| John Campbell Esqr Auchalander | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| James Richardson | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Alexander Fechney | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| James Paton | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Dr [Doctor] George Moncreiff | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Campbell Mercht [Merchant] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Robert Foggo Mercht [Merchant] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| James Ross Writer | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| William Blyth | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Bisset | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Robert Ferguason | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Patrick Bisset | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| James Archer Flesher | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 18 Sep 1792 | Stewart Imrie Flesher | 1 | 1 | £0.10.0 | £0.1.0 | |||
| John Murrie Flesher | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| James Murrie Flesher | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Alexander Proudfoot Flesher | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| James Taylor Flesher | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Thomas Rutherfoord Flesher | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| James Cock Flesher | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Patrick Leithem Flesher | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Donald McDonald Mercht [Merchant] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Young Mercht [Merchant] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 18 Sep 1792 | Thomas Hay Marshall Mercht [Merchant] | 1 | 1 | £0.10.0 | £0.1.0 | |||
| Charles Archer Mercht [Merchant] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Thomas Jarvey Mercht [Merchant] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Thomas Kennedy Mercht [Merchant] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| David Forrester Mercht [Merchant] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Andrew Gray Wright Mercht [Merchant] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| James Balingall Wright Mercht [Merchant] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Bailie Patrick Stewart Mercht [Merchant] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Donald Stewart Mercht [Merchant] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Cau Robertson & Co [Company] Mercht [Merchant] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Adam Greegor Vintr [Vintner] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Charles Robertson Vintr [Vintner] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Robert Rutherfoord Writer | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Murray for hyre | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| Thomas Gow for hyre | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 19 Sep 1792 | John Gardner for hyre | 1 | 1 | £0.10.0 | £0.1.0 | |||
| William Morrison for hyre | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| Alexander Salmon for hyre | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| William Forret for hyre | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| James Forbes for hyre | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| James Rollo for hyre | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Scot for hyre | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Carried Over | 59 | 50 | 7 | 2 | £32.0.0 | £3.4.0 |
Transcribe other information
[Page] 111
A Survey of the Rates and Duties on Carriage and Saddle Horses
arisen in the Town of Perth from 5th April 1792 to 5th April 1793 by Laurence Buchan Surveyor
Scottish Exchequer (Tax Records), Horse tax - Volume 25 - Burghs (see 'More info' for burgh details), E326/9/25
This volume contains information on who paid horse tax in the Scottish burghs of Aberdeen, Annan, Anstruther Easter, Arbroath (Aberdrothock), Ayr, Banff, Brechin, Burntisland, Campbeltown, Crail, Cullen, Cupar, Dingwall, Dumbarton, Dumfries, Dunbar, Dundee, Dunfermline, Dysart, 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, Sanquhar, Selkirk, Stirling, Stranraer, Tain, and Wigtown, between the 5th of April 1792 until the 5th of April 1793.
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).