, 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=53){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 |
|---|---|---|---|---|---|---|---|---|
| Brought forward | 138 | 80 | 29 | 29 | £87.2.6 | £8.14.3 | ||
| Robert Young Mercht [Merchant] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Maitland Advte [Advocate] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Taylor writer | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| William Molle writer Castle Street | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 27 Jul 1792 | William Swanson Teacher Cross | 1 | 1 | £0.10.0 | £0.1.0 | |||
| Second Division | 143 | 85 | 29 | 29 | £89.12.6 | £8.19.3 | ||
| 1st Division to page 4 | 247 | 160 | 42 | 35 | 10 | £152.2.6 | £15.4.3 | |
| 2 Division to page 7 | 143 | 85 | 29 | 29 | £89.12.6 | £8.19.3 | ||
| Total | 390 | 245 | 71 | 64 | 10 | £241.15.0 | £24.3.6 | |
| Proof | 245 Horses at £0.10.0 each | £122.10.0 | ||||||
| 71 Horses at £0.15.0 each | £53.5.0 | |||||||
| 64 Horses at £0.17.6 each | £56.0.0 | |||||||
| 10 Horses at £1.0.0 each | £10.0.0 | |||||||
| [Total] | £241.15.0 | |||||||
| £241.15.0 at the rate of £10 per Cent | £24.3.6 | |||||||
| Total | £265.18.6 |
Transcribe other information
[page] 53
I Robert Maughan Surveyor do hereby Certify that, upon careful examination
of the foregoing Rates & Duties I find they amount to Two hundred, and
sixty five Pounds, Eighteen Shillings, & Sixpence Sterling; and that, upon
the 5th day of Janry [January] 1793, I delivered to Messrs George and Daniel McQueen.
[joint] Collectors of the said Rates & Duties in the City of Edinburgh, an exact
duplicate of the foregoing Account duly examined and compared , which
contained my oath that requisitions were left with the several Inhabitants,
or at their dwelling houses of the dates annexed to their
respective names..........................Robert Maughan 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).