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 |
|---|---|---|---|---|---|---|---|---|
| 23 & 24 Aug 1792 | 1st Division | |||||||
| Townhead & Neighbourhood with Drygate, Limergate & Rottenrow | ||||||||
| Malcolm McLeod 100 Acre Hill | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Andrew Crawford Craighall | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| James Campbell Petershill | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Thomas Stewart Glasgowfield | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John & Robert Tennant Brewer | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| William Harper Merchant | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 6 | 6 | £3.0.0 | £0.6.0 | |||||
| 2nd Division | ||||||||
| 24 Aug 1792 | Colledge Street East side from Drygate to Kirk | |||||||
| James Williamson Stabler | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Professor Richardson | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Professor Jaffray | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Professor Jarden | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 4 | 4 | £2.0.0 | £0.4.0 | |||||
| 3rd Division | ||||||||
| Colledge Street East side from the Kirk to Cross with Black Wynd and Old Venal | ||||||||
| 27 & 28 Aug 1792 | Messers Gordon Merchant | 2 | 1 | 1 | £1.5.0 | £0.2.6 | ||
| John Gardner Jun [Junior] Brewer | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Buchanan Vinter | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| George Provan Drysalter | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| William Nimmo Surgeon | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Andrew Patton Spirit Dealer | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Marshall Horsesetter | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| John Muirhead Vinter | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| James Mcfate Horsesetter | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| William Falconer Merchant | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Robert McBraque Merchant | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Samuel Coupar Son to Mr Coupar Merch [Merchant] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 16 | 12 | 4 | £9.0.0 | £0.18.0 | ||||
| 4th Division | ||||||||
| Colledge Street from Rottenrow to Grammar School Wynd | ||||||||
| 29 Aug | Hugh Howie Vinter oposite Colledge | 2 | 1 | 1 | £1.5.0 | £0.2.6 | ||
| 5th Division | ||||||||
| Colledge Street from Grammar School Wynd to Cross with Bells Wynd | ||||||||
| 29 & 30 Aug 1792 | William Gilchrist Horsesetter | 2 | 1 | 1 | £1.5.0 | £0.2.6 | ||
| James Arthur Horsesetter | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| Archibald & J Newbigging Manufr [Manufacturer] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| James Ewing Jun [Jumior] Grocer | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Carried over | 6 | 4 | 2 | £3.10.0 | £0.7.0 |
Transcribe other information
A Survey of Carriage and Saddle Horse Tax in the Burgh
of Glasgow from 5th April 1792 to 5th April 1793 by George Storie surveyor
63
37
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).