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 |
|---|---|---|---|---|---|---|---|---|
| 30 Jun 1792 | Brought forward | 41 | 34 | 5 | 2 | £22.10.0 | £2.5.0 | |
| James Mundell Surgeon | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mrs Lowthian | 3 | 1 | 2 | £2.5.0 | £0.4.6 | |||
| Christopher Smith Writer | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| James Grieve | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| James Johnstone Innkr [Innkeeper] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Edgar Wright Innkr [Innkeeper] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Robert Brand Smith | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Thomas Nixon Innkr [Innkeeper] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Henderson Innkr [Innkeeper] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Joseph Bruce Smith | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Thomas Dickson Carter | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| William Gibson Flesher | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Scott Carter | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Robert Jardine Accountant | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Capt. [Captain] Lumley of 3rd Reg [Regiment] of Dragoons | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| 18 Sep 1792 | John Welsh Maxwell Esq | 1 | 1 | £0.10.0 | £0.1.0 | |||
| Capt. [Captain] Francis Carruthers | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| Lieutenant Lascelles of the 3rd Reg [Regiment] Dragoons | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Major Waller of 3rd Reg [Regiment] Dragoons | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Cornel Haywood of 3rd Reg [Regiment] Dragoons | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Capt. [Captain] Pye of 3rd Reg [Regiment] Dragoons | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| Lieutenant Wintour of 3rd Reg [Regiment] Dragoons | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| Sir Edward Smith of 3rd Reg [Regiment] Dragoons | 3 | 1 | 2 | £2.5.0 | £0.4.6 | |||
| Captain Wade of 3rd Reg [Regiment] Dragoons | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Cornel Andrews of 3rd Reg [Regiment] Dragoons | 4 | 1 | 3 | £3.2.6 | [£0.6.3] | |||
| Walter Auld Saddler | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Thomas Patterson Saddler | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Charles Portous Upholster | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 6 Nov 1792 | James White Esq | 1 | 1 | £0.10.0 | £0.1.0 | |||
| 82 | 63 | 10 | 9 | £47.17.6 | £4.13.9 |
Transcribe other information
[Page] 34
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).