, 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=89){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 |
|---|---|---|---|---|---|---|---|---|
| Burgh of Kirkcudbright | ||||||||
| 10 Nov 1792 | William McWhinnie Mercht. [Merchant] | 1 | 1 | £0.10.0 | £0.1.0 | |||
| Mr Blackie Excise Officer | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Provost Lenox | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Provost Muir | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mr Forrest Surgeon | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mr Walker Surgeon | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| James Dalyell Esq | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Matthew Buchanan Writer | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Thomas McLellan Mercht [Merchant] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| James McCourtie | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Samuel Malcolmson | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Thomson Writer | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Alexander Carmont | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Morrison | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mr Nairn Writer | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| David Sproat Esq of Portmary | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Anthony Macmillan Writer | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 17 | 17 | £8.10.0 | £0.17.0 | |||||
| Proof | ||||||||
| 17 Horses at £0.10.0 | £8.10.0 | |||||||
| 10 per Cent thereon | £0.17.0 | |||||||
| £9.7.0 | Total |
Transcribe other information
[Page] 33
Survey of the CARRIAGE AND SADDLE HORSE TAX. In the Burgh
of Kirkcudbright from the 5th. April 1792 to 5th. April 1793 by Anthony Macmillan Surv [Surveyor]
I Anthony Macmillan Surveyor aforesaid do hereby Certify That upon
careful examination of the foregoing several rates & duties
I find they amount in Whole to the sum of Nine Pounds
Seven shillings Sterling : and that upon the Sixth
day of Decr [December] invye [One thousand] & ninety two years I delivered to
Mr David McLellan Collr. [Collector] of the said duties for the Burgh
aforesaid an exact Duplicate of the foregoing which contd.[contained]
my Oath that requisitions or Notices were delivered to
or left with the said several persons of the dates annexed
to their respective names that they were to be charged
with the Duties hereby certified to be due from them
Anthony Macmillan
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).