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 |
|---|---|---|---|---|---|---|---|---|
| 12th Division | ||||||||
| Newtown in Ramshorn Grounds | ||||||||
| 22 & 24 Sep 1792 | John Pattison Mercht. [Merchant] | 1 | 1 | £0.10.0 | £0.1.0 | |||
| Thomas Reid Flesher New Market | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| W & J Jaffray Flesher New Market | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| John Brock Flesher New Market | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Robertson Manft [Manufacturer] John Street | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| William Coats Mercht [Merchant] | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| Todd Shortridge & Co [Company] Mercht [Merchant] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| George Munro Mercht [Merchant] | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| George Lothian Mercht [Merchant] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| George Bell Mason | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Wallace Esq | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Robert Arthur Manft [Manufacturer] for A Neil & Co [Company] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 15 | 12 | 3 | £8.5.0 | £0.16.0 | ||||
| 15th Division | ||||||||
| Trongate & Argyle Street Northside Miller Street with Hutchieson, Wilson & Virginia Streets | ||||||||
| 7 & 8 Sep 1792 | John Scott Greenock Post his Stable | 1 | 1 | £0.10.0 | £0.1.0 | |||
| Andrew & Joseph Lindsay Mercht [Merchant] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| David Laurie Jun [Junior] Mercht [Merchant] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| James Provan & Co [Company] Mercht [Merchant] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Young & Fulton Haberdasher | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Monteath & Jaffray Manufs [Manufacturers] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| James Corbett Manuft [Manufacturer] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Robert Graham Writer | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| James Spreal Mercht [Merchant] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| David Todd Mercht [Merchant] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| William Hosier Mercht [Merchant] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| George Douglas Plumber | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Alexander Dunlop Surgeon | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 13 | 13 | £6.10.0 | £0.13.0 | |||||
| 14th Division | ||||||||
| Argyle Street North side from Miller Street with Miller, Queen & Buchanan Streets | ||||||||
| 10 Sep 1792 | Archibald McCreadie Mercht [Merchant] | 1 | 1 | £0.10.0 | £0.1.0 | |||
| Mrs Barns | 3 | 1 | 2 | £2.5.0 | £0.4.6 | |||
| Mrs Hopkirk for son Thomas | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Richard Dennistoun Mercht [Merchant] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Robert Dunsmore Mercht [Merchant] | 4 | 1 | 3 | £3.2.6 | £0.6.6 | |||
| John Freeland Mercht [Merchant] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mrs Connel for son James | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mrs John McCall | 2 | 1 | 1 | £1.5.0 | £0.2.3 | |||
| David Russel Mercht [Merchant] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Leitch Mercht [Merchant] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| James Stirling Mercht [Merchant] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Carried over | 17 | 11 | 1 | 5 | £10.12.6 | £1.1.3 |
Transcribe other information
1792
[Page] 66
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).