, Horse tax - Volume 25 - Burghs (see 'More info' for burgh details), E326/9/25&destination=/virtual-volumes/volume-images/volume_data-E326-9-25/REX01666?image_number=51){kind=link}
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 |
|---|---|---|---|---|---|---|---|---|
| -- Jul 1792 | Robert Belches Esqe. | 5 | 1 | 4 | £4.0.0 | £0.8.0 | ||
| Col [Colonel] Adam Livingston | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| Robert Burn Builder | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Alexander Walker Esqe. | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| John Hunter writer | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Mill Esqe. of Fearn | 2 | 1 | 1 | £1.5.0 | £.0.2.6 | |||
| 13 Jul 1792 | Francis Buchan Sydserf | 3 | 1 | 2 | £2.5.0 | £0.4.6 | ||
| John Alexander Higgins writer | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Robert Brown writer | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mrs Cumming | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| James Wolfe Murray Advte [Advocate] | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| David Milne Mercht. [Merchant] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mr Moncrieffe | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Cornelius Elliot writer | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| George Robinson writer | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| Thomas Renny writer St David Street | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 16 Jul 1792 | John Lawrie horse hyrer Thistle Street | 2 | 1 | 1 | £1.5.0 | £.0.2.6 | ||
| Archibald Burnet | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| James Bryce Painter | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Major Campbell | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 17 Jul 1792 | James Duncan horse hyrer | 2 | 1 | 1 | £1.5.0 | £0.2.6 | ||
| Robert Cay Advte [Advocate] George Street | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| Mr L Duff | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| Robert Allan Banker | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 18 Jul 1792 | Robert Graham Esqe. | 2 | 1 | 1 | £1.5.0 | £0.2.6 | ||
| John Hay Banker | 3 | 1 | 2 | £2.5.0 | £0.4.6 | |||
| Thomas Cranstoun writer | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| Lady Christian Graham | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| Sir William Forbes | 3 | 1 | 2 | £2.5.0 | £0.4.6 | |||
| Mr Samuel Anderson | 3 | 1 | 2 | £2.5.0 | £0.4.6 | |||
| Col [Colonel] McLeod of McLeod | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Archibald Mcdonald writer | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mrs Baron Mure | 2 | 1 | 1 | £1.5.0 | £.0.2.6 | |||
| Archibald Campbell Advte [Advocate] | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| Mrs Spiers of Elderside | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| Miss Spiers | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| Alexander Houston Esqe. | 5 | 1 | 4 | £4.0.0 | £0.8.0 | |||
| Lt Col [Lieutenant Colonel] Maxwell | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Earl of Balcarres | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| Lt Genl [Lieutenant General] Hon [Honourable] Elphingston | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| Carried forward | 75 | 40 | 19 | 16 | £48.5.0 | £4.16.6 |
Transcribe other information
[page] 51
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).