, 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=67){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 |
|---|---|---|---|---|---|---|---|---|
| 14th Division Brought over and Continued | 17 | 11 | 1 | 5 | £10.12.6 | £1.1.3 | ||
| Gilbert Hamilton Mercht [Merchant] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| George Morrison Baxter | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Peter Murdoch for son Carrier | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Alexander Glen Mercht [Merchant] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Andrew Robertson Mercht [Merchant] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Peter Auld Mealman | 3 | 1 | 2 | £2.5.0 | £0.4.6 | |||
| John Morrison Wright | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Michael Muirhead Mercht [Merchant] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| James Hill Writer | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Campbell Sen [Senior] Mercht [Merchant] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| James McDowall Mercht [Merchant] | 3 | 1 | 2 | £2.5.0 | £0.4.6 | |||
| Walter Logan Chamberlain | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Alexander Gordon Mercht [Merchant] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Gordon Mercht [Merchant] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 35 | 25 | 1 | 9 | £21.2.6 | £2.2.3 | |||
| 15th Division | ||||||||
| Argyle Street Southside from Jamaica Street to Maxwell Street with St Enochs & Maxwell Streets | ||||||||
| 10 &11 Sep 1792 | John Baird Esq | 1 | 1 | £0.10.0 | £0.1.0 | |||
| John Orr Town Clerk | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mrs Cross for son William | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| William Bogle Jun [Junior] Mercht [Merchant] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Maxwell Jun [Junior] Writer | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Laurence Dinwiddie Mercht [Merchant] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Laurence Dinwiddie & Co [Company] Mercht [Merchant] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Drew Vinter | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| William Mickle Plasterer | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mathew Miller Mercht [Merchant] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 11 | 10 | 1 | £5.15.0 | £0.11.6 | ||||
| 16th Division | ||||||||
| Argyle Street Southside from Maxwell Street to Stockwell with Dunlop Street | ||||||||
| 13 & 14 Sep 1792 | Thomas McLeod Grocer | 1 | 1 | £0.10.0 | £0.1.0 | |||
| Andrew Mackenzie Mercht [Merchant] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Doct [Doctor] Cleghorn | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| William Pinkerton Brewer | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| William Shortridge Mercht [Merchant] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Patrick Ballantine at Mrs Airkins | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| James Muir Surgeon | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Charles Household Cooper | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| William Bogle Sen [Senior] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Paterson Grocer | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| George Buchanan Cotton Mercht [Merchant] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| James Towers Surgeon | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Alexander Scott Mercht [Merchant] | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| 14 | 13 | 1 | £7.5.0 | £0.14.6 |
Transcribe other information
1792
[Page] 67
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).