, 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=55){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 |
|---|---|---|---|---|---|---|---|---|
| 1792 | Elgin | |||||||
| Baillie Ritchie | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Doctor Stephen | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Capt [Captain] Grant | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mr Thomas Seller | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mr Alexander Chambers | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Provost Brander | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mr Callum Supervisor | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 7 | 7 | £3.10.0 | £0.7.0 |
Transcribe other information
[Page] 55
A Survey of CARRIAGE AND SADDLE HORSE TAX. Arising in the
Town of Elgin from the 5th April 1792 to the 5th April 1793 By Patrick Mcdonald Surveyor
Prooff 7 Horses @ 10/ [£0.10.0] each £3.10.0
Ten Per Cent on £3.10.0 is £0.7.0
Total Amount £3.17.0
I Patrick McDonald Surv [Surveyor] do hereby Certify that upon careful examin-
nation of the foregoing rates and duties I find they amount in whole
to three pound Seventeen Shillings And that I delivered to James
Duffus Collector of said duties for the Town of Elgin an exact dup-
-licate of the Above Acct [Account] duly examind and Compaird which
Containd my Oath that Notices & Requisitions were left with
the Several Inhabitants or at their dwelling houses
Patrick McDonald Surveyor
Sworn before me at Nairn Amount of the forgoing Sury [Survey] £3.17.0
John Rose J:P [Justice of the Peace] 24 Nov [November] 1792
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).