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 |
|---|---|---|---|---|---|---|---|---|
| 11 & 12 July 1792 | Andrew Cowan | 2 | 1 | 1 | £1.5.0 | £0.2.6 | ||
| Walter Fergus | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| David Birrell | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Capt [Captain] George Birrell | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| James Townsend Oswald Esq | 8 | 1 | 7 | £7.10.0 | £0.15.0 | |||
| John Wilson Vr. [Vintner] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Dr [Doctor] John Black | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Robert Birrell | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Andrew Rutherford | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Alexander Wilson Jun [Junior] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Thomas Meldrum | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| George Millar | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 20 | 12 | 1 | 7 | £13.15.0 | £1.7.6 |
Transcribe other information
[Page] 87
Report CARRIAGE AND SADDLE HORSE TAX. Kirkaldy Survr.
for the year ending 5 Apl [April] 1793 By Robert Dunbar [Surveyor]
Proof 12 Horses at 10/ [£0.10.0] £6.0.0
1 Horse at 15/ [£0.15.0] £0.15.0
7 Horses at 20/ [£1.0.0] £7.0.0
10 per Cent £1.7.6
[Total] £15.2.6
I Robert Dunbar Surveyor aforesaid Certify that this Accot. [Account]
amounts to Fifteen pounds, two Shillings and Six pence
And that upon the ....... day of .............
I transmitted to William Drydale Collr. [Collector] an exact
duplicate hereof, containing my oath in the usual
manner
Robert Dunbar Surveyor
Transcriber's notes
Date omitted in text by writer
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).