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 |
|---|---|---|---|---|---|---|---|---|
| 1792 | ||||||||
| 22 Jun 1792 | Dr. [Doctor] Gilchrist | 2 | 1 | 1 | £1.5.0 | £0.2.6 | ||
| Dr. [Doctor] Babington | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mrs Walter Riddell | 2 | 1 | 1 | £1.5.0 | £0.1.0 | |||
| William Lawson Esqr | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Capt. [Captain] Hamilton | 3 | 1 | 2 | £2.5.0 | £0.4.6 | |||
| David Staig Esqr. | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| Andrew Craik Innkr [Innkeeper] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| George Rae Mercht [Merchant] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Capt. [Captain] Riddell Carzield | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mark Manderson Gardener | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Francis Shortt Writer | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Johnston Mercht. [Merchant] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Ferguson Writer | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| George Henderson Innkr. [Innkeeper] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| William Robison Innkr [Innkeeper] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| William Hamilton Seedsman | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Baily Wilson | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Edward Thomson Innkr [Innkeeper] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Fergus Rae Flesher | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| William Brand Innkr [Innkeeper] | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| David Robb Innkr [Innkeeper] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Wallace Innkr [Innkeeper] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| William Bryden Junr [Junior] Innkr [Innkeeper] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| William Hyslop Baker | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Robert Donald Mercht [Merchant] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Henry Clint Vintner | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| David Blair Esqr | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 24 Jun 1792 | Alexander Findlater Supervisor | 1 | 1 | £0.10.0 | £0.1.0 | |||
| Joseph Glaister Innkr [Innkeeper] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Lady Carnwath | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Governor Irving | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| Dr [Doctor] Copland | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Robert Ramsay Writer | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Johnston Junr. [Junior] Smith | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 41 | 34 | 5 | 2 | £22.10.0 | £2.5.0 |
Transcribe other information
Survey of the CARRIAGE AND SADDLE HORSE TAX in the
[Borough] of Dumfries from 5 April 1792 to 5 April 1793 by William Laidlaw Surveyor
[Page] 33
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).