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 |
|---|---|---|---|---|---|---|---|---|
| 23 July 1792 | Mr Villant | 1 | 1 | £0.10.0 | £0.1.0 | |||
| Dr [Doctor] Flint | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Prof [Professor] Hunter | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Capt [Captain] Duncan | 4 | 1 | 3 | £3.2.6 | £0.6.3 | |||
| Principal Hill | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Dr [Doctor] Thomas Melville | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Archibald Brodie | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Capt [Captain] Mungo Law | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Patullo Esq | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Thomas Brown | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Thomas Aikman | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| David Thomson | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Thomas Elder | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Niven | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| William Walker | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 18 | 15 | 3 | £10.2.6 | £1.0.3 |
Transcribe other information
[Page] 123
Report CARRIAGE AND SADDLE HORSE TAX. St Andrews
for one year ending 5 April 1793 By Robert Dunbar Surveyor
Proof 15 Horses @ 10/ [£0.10.0] each .. £1.10.0
3 Horses @ 17/6 [£0.17.6] ....... £2.12.6
[Total] £10.2.6
10 per Cent £1.3.0
[Total] £11.2.9
I Robert Dunbar Surveyor aforesaid hereby Certify that
this account amounts to Eleven pounds two Shillings and
ninepence, and that upon the .... day of .........
I transmitted to Andrew Gullan Collr. [Collector] an exact dupli-
-cate hereof, containing My affidavit in the usual manner
Robert Dunbar Survr. [Surveyor]
Transcriber's notes
Date omitted in statement by writer
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).