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 |
|---|---|---|---|---|---|---|---|---|
| First Quarter | ||||||||
| 5 Jul 1792 | Major Joass Castle | 2 | 1 | 1 | £1.5.0 | £0.2.6 | ||
| Mr Thomas Wingate | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Thomas Rhind Surgeon | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John McKillop | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| 6 Jul 1792 | George Taylor, Brewer | 2 | 1 | 1 | £1.5.0 | £0.2.6 | ||
| Hugh McPherson Stabler | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| 7 Jul 1792 | David Mitchell Waiter | 1 | 1 | £0.10.0 | £0.1.0 | |||
| Doctor Robert Graham | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Capt. [Captain] Campbell | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mr James Sime | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Total | 14 | 10 | 4 | £8.0.0 | £0.16.0 | |||
| Second Quarter | ||||||||
| 9 Jul 1792 | Doctor Walter Stirling | 2 | 1 | 1 | £1.5.0 | £0.2.6 | ||
| John Forrest Surgeon | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Adam, Brewer | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| William Christie, Mercht [Merchant] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Bailey Wallace | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| John Gilchrist, Dyer | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mrs Robert Wilson | 3 | 1 | 2 | £2.5.0 | £0.4.6 | |||
| Total | 11 | 7 | 2 | 2 | £6.15.0 | £0.13.6 | ||
| Third Quarter | ||||||||
| 5 Jul 1792 | Archibald Gilchrist, Manufr. [Manufacturer] | 1 | 1 | £0.10.0 | £0.1.0 | |||
| Alexander Robertson | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| Peter Cunningham | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| William Lockhart, Brewer | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| William Walker Supervisor | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Andrew Downie, Stabler | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 7 Jul 1792 | John Glas Junr. [Junior] | 1 | 1 | £0.10.0 | £0.1.0 | |||
| Total | 8 | 7 | 1 | £4.5.0 | £0.8.6 |
Transcribe other information
[Page] 129
Stirling Borough Survey upon
CARRIAGE AND SADDLE HORSE TAX.
from 5th. April 1792 to the 5th. April 1793 per James Allan 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).