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 Jul 1792 | Capt [Captain] Robert Kerr | 1 | 1 | £0.10.0 | £0.1.0 | |||
| Dr [Doctor] Robert Arnot | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Major James Horsburgh | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Capt [Captain] Charles Bell | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Robert Johnstone | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Dr [Doctor] John Govan | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Alexander Low | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Dr. [Doctor] Gracie | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Andrew Scott | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| David Carnegie | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| Thomas Horsburgh | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Gibson | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| James Robbie | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| James Thomson | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Davidson | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| David Skene lodging with Dr [Doctor] Govan | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 18 | 16 | 2 | £9.10.0 | £0.19.0 |
Transcribe other information
[Page] 27
Report CARRIAGE AND SADDLE HORSE TAX. Cupar
for the year ending 5 April 1793 By Robert Dunbar Survr. [Surveyor]
Proof 16 horses @ 10/ [£0.10.0] each .. £8.0.0
162 horses @ 15/ [£0.15.0] each .. £1.10.0
10 Per Cent £0.19.0
£10.9.0
I Robert Dunbar Surveyor aforesaid, do hereby Certify that this Accot [Account]
amounts to the Sum of Ten pounds, nine shillings, and
that on the fifth day of November 1792 I transmitted
to Alexander Simpson Collr. [Collector] an exact duplicate hereof, containing
my oath that the preceding Inhabitants were duly Served
with requisitions, & charged in conformity to their Returns,
or the best information
Robert Dunbar Survr. [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).