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 |
|---|---|---|---|---|---|---|---|---|
| 18 Jun 1792 | Brought forward | 55 | 40 | 8 | 7 | £32.2.6 | £3.4.3 | |
| James Hay Stabler | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Thomas Kepey Stabler | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 20 Jun 1792 | Walter Hogg Manr [Manager] of British Linen Coy [Company] | 2 | 1 | 1 | £1.5.0 | £.0.2.6 | ||
| Dr [Doctor] Hume Fowles' Close | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 21 Jun 1792 | James Arrott Surgeon | 1 | 1 | £0.10.0 | £0.1.0 | |||
| 22 Jun 1792 | Francis Shiells Baker | 1 | 1 | £0.10.0 | £0.1.0 | |||
| John Orr Baker Cowgate | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 23 Jun 1792 | Mr James Baird South Bridge | 1 | 1 | £0.10.0 | £0.1.0 | |||
| James Brown Junr [Junior] Stay Mr [Stay maker] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mc Millan Jamieson | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Robert Chalmers Esqr. | 2 | 1 | 1 | £1.5.0 | £.0.2.6 | |||
| James Law Surgeon | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Forrest Dewar Surgeon | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 26 June 1792 | John Bennet Surgeon | 2 | 1 | 1 | £1.5.0 | £.0.2.6 | ||
| George Wood Surgeon | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| 27 Jun 1792 | John Rae Surgeon Cross | 1 | 1 | £0.10.0 | £0.1.0 | |||
| 28 Jun 1792 | Charles Stewart President's Stairs | 1 | 1 | £0.10.0 | £0.1.0 | |||
| Wlliam Anderson writer | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| George Williamson Messr [Messenger] | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| David Williamson lodging with George Williamson | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Patrick Heron | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 29 Jun 1792 | David Thomson Baker | 1 | 1 | £0.10.0 | £0.1.0 | |||
| 30 Jun 1792 | Robert Stewart Old Bank Close | 1 | 1 | £0.10.0 | £0.1.0 | |||
| Alexander Dudgeon Baker | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Peter Main Painter | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 2 Jul 1792 | John Andrew Grocer West Bow | 1 | 1 | £0.10.0 | £0.1.0 | |||
| James Hunter Baker | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| James Irvine Horse hyrer | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| David Braid Horse hyrer | 4 | 1 | 3 | £3.2.6 | £0.6.2.5 | |||
| John White Mercht [Merchant] Cowgate head | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Alexander Hislop horse hyrer | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| David Urquhart horse hyrer | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 3 Jul 1792 | William Wallace Junr [Junior] horse hyrer | 1 | 1 | £0.10.0 | £0.1.0 | |||
| Mrs Meiklejohn horse hyrer Cowgate foot | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| William Gilbert Mercht [Merchant] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Charles Salter Brewer College Wynd | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Principal Robertson | 2 | 1 | 1 | £1.5.0 | £.0.2.6 | |||
| 4 Jul 1792 | Dr [Doctor] Nathaniel Spens | 2 | 1 | 1 | £1.5.0. | £0.2.6 | ||
| James Innes | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| James Rose writer | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| Carried forward | 108 | 80 | 18 | 10 | £62.5.0 | £6.4.6 |
Transcribe other information
[page] 48
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).