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 |
|---|---|---|---|---|---|---|---|---|
| 5th Division brought over & continued | 6 | 4 | 2 | £3.10.0 | £0.7.0 | |||
| George Russell Mealman | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Brown Carrick & Co [Company] Mercht [Merchant] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| James Scruther Surgeon | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| James McGregor Mercht [Merchant] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Smith Flesher | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Rodger & William Bogle Callendar | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Wilson & McFarlane [Vinter] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Ure & Dobbie | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 14 | 12 | 2 | £7.10.0 | £0.15.0 | ||||
| 6th Division | ||||||||
| Gallowgate Northside from Cross to Bridge | ||||||||
| 1 Sep 1792 | Robert Stewart Horsesetter | 1 | 1 | £0.10.0 | £0.1.0 | |||
| Archibald & William Coats Merchant | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Alexander & James Crum Merchant | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Finlay Writer | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 4 | 4 | £2.0.0 | £0.4.0 | |||||
| 7th Division | ||||||||
| Gallowgate Northside from Bridge to Camlachie | ||||||||
| 4 Sep 1792 | George Smellie Spirit Dealer | 1 | 1 | £0.10.0 | £0.1.0 | |||
| James Colquhoun Horsesetter | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| David Robb Horsesetter | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| Ralph Crawford Spirit Dealer | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Adam Crawford Vinter | 3 | 1 | 2 | £2.5.0 | £0.4.6 | |||
| Hugh Allan Vinter | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Cuthbertson Brewer | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| William Jamieson Merchant | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| William Miller Slatefield | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| James Sword Annfield | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 14 | 10 | 2 | 2 | £8.5.0 | £0.16.6 | |||
| 8th Division | ||||||||
| Gallowgate Southside from Cross to Bridge | ||||||||
| 5 Sep 1792 | Grieve & Co [Company] | 1 | 1 | £0.10.0 | £0.1.0 | |||
| George Somerville | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| Archibald Patton | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| John Sword | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| 7 | 4 | 3 | £4.5.0 | £0.8.6 |
Transcribe other information
1792
2
[Page] 64
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).