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 |
|---|---|---|---|---|---|---|---|---|
| 9th Division | ||||||||
| Gallowgate Southside from Bridge to Charlotte Street with Charlotte Street | ||||||||
| 5 & 6 Sep 1792 | Charles Hewat Chaise Setter | 2 | 1 | 1 | £1.5.0 | £.0.26 | ||
| Hugh Gemmel Spirit Dealer | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Charles Walker Grocer | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Gabriel Watson Carrier | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| William Bell Iron Monger | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| William Struthers Horsesetter | 3 | 1 | 2 | £2.5.0 | £0.4.6 | |||
| John Gardner Spirit Dealer | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| William Lyal Manufacturer | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| James Scott Mercht [Merchant] | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| James Stewart Rum Mercht [Merchant] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Archibald Coats Mercht [Merchant] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Craig Iron Monger | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Robert McHair Sugar Boiler | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| David Dale Mercht [Merchant] | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| William Orgchard Mercht [Merchant] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Henry Hardie Mercht [Merchant] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 22 | 16 | 4 | 2 | £12.15.0 | £1.5.6 | |||
| 10th Division | ||||||||
| Gallowgate Southside Charlotte Street to Camlachie | ||||||||
| 6 Sep 1792 | Robert Struthers Brewer | 2 | 1 | 1 | £1.5.0 | £0.2.6 | ||
| Captain John Dalrymple | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Robert Aitkman Grocer | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Anderson Tyle Maker | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| David McWaters Tyle Maker | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 6 | 5 | 1 | £3.5.0 | £0.6.6 | ||||
| 11th Division | ||||||||
| Trongate Northside from Cross to Candlerigs with Candlerigs | ||||||||
| 7 Sep 1792 | Thomas Watt Change Keeper | 1 | 1 | £0.10.0 | £0.1.0 | |||
| Thomas Buchanan Writer | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| David Durie Vintner | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mathew Brown Horsesetter | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| John Ronald Change Keeper | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Macfie & Brown Merchant | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Lang Writer | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 8 | 7 | 1 | £4.5.0 | £0.8.6 |
Transcribe other information
1792
[Page] 65
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).