Volume contents
- 1 - 1793-5 Burghs , Aberdeen
- 5 - 1793-5 Burghs , Annan
- 7 - 1793-5 Burghs , Anstruther
- 11 - 1793-5 Burghs , Arbroath
- 13 - 1793-5 Burghs , Ayr
- 17 - 1793-5 Burghs , Banff
- 19 - 1793-5 Burghs , Brechin
- 21 - 1793-5 Burghs , Burntisland
- 23 - 1793-5 Burghs , Campbeltown
- 25 - 1793-5 Burghs , Crail
- 27 - 1793-5 Burghs , Cullen
- 29 - 1793-5 Burghs , Cupar
- 31 - 1793-5 Burghs , Dingwall
- 33 - 1793-5 Burghs , Dumbarton
- 35 - 1793-5 Burghs , Dumfries
- 39 - 1793-5 Burghs , Dunbar
- 41 - 1793-5 Burghs , Dundee
- 43 - 1793-5 Burghs , Dunfermline
- 45 - 1793-5 Burghs , Dysart
- 47 - 1793-5 Burghs , Edinburgh
- 55 - 1793-5 Burghs , Elgin
- 57 - 1793-5 Burghs , Forfar
- 59 - 1793-5 Burghs , Forres
- 61 - 1793-5 Burghs , Glasgow
- 73 - 1793-5 Burghs , Haddington
- 75 - 1793-5 Burghs , Inveraray
- 77 - 1793-5 Burghs , Inverkeithing
- 79 - 1793-5 Burghs , Inverness
- 81 - 1793-5 Burghs , Irvine
- 83 - 1793-5 Burghs , Jedburgh
- 85 - 1793-5 Burghs , Killrennie
- 87 - 1793-5 Burghs , Kinghorn
- 89 - 1793-5 Burghs , Kirkcaldy
- 91 - 1793-5 Burghs , Kirkcudbright
- 93 - 1793-5 Burghs , Lanark
- 95 - 1793-5 Burghs , Lauder
- 97 - 1793-5 Burghs , Linlithgow
- 101 - 1793-5 Burghs , Lochmaben
- 103 - 1793-5 Burghs , Montrose
- 105 - 1793-5 Burghs , Nairn
- 107 - 1793-5 Burghs , North Berwick
- 109 - 1793-5 Burghs , Peebles
- 111 - 1793-5 Burghs , Perth
- 113 - 1793-5 Burghs , Pittenweem
- 115 - 1793-5 Burghs , Queensferry
- 117 - 1793-5 Burghs , Renfrew
- 119 - 1793-5 Burghs , Rutherglen
- 121 - 1793-5 Burghs , St Andrews
- 123 - 1793-5 Burghs , Sanquhar
- 125 - 1793-5 Burghs , Selkirk
- 127 - 1793-5 Burghs , Stirling
- 129 - 1793-5 Burghs , Stranraer
- 131 - 1793-5 Burghs , Tain
- 133 - 1793-5 Burghs , Whithorn
- 135 - 1793-5 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 |
|---|---|---|---|---|---|---|---|---|
| 19 Jun 1794 | Bro [Brought] over | 44 | 36 | 4 | 4 | £24.10.0 | £2.9.0 | |
| Thomas Kerr Merch [Merchant] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| James McNiel Baker | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Dr [Doctor] Hailey | 1 | 1 | £0.1.0 | £0.1.0 | ||||
| Hugh Maxwell Writer | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| William Grierson Mt [Merchant] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Peter Brown Innkr [Innkeeper] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 21 Jun 1794 | William McNeught Innkr [Innkeeper] | 1 | 1 | £0.10.0 | £0.1.0 | |||
| John Caird Junr. [Junior] Plaisterer | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Collecter Mitchell | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Colonel De Peyster | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| David Newall Wr [Writer] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 23 Jun 1794 | Hugh McNeught Innk [Innkeeper] | 1 | 1 | £0.10.0 | £0.1.0 | |||
| David Johnston Innk [Innkeeper] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| James McGowan Innk [Innkeeper] | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| Thomas Boyd Wright | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mrs Maxwell Kirkconel | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| Dr [Doctor] Maxwell | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 25 Jun 1794 | Mr Williamson Wr [Writer] | 1 | 1 | £0.10.0 | £0.1.0 | |||
| James Paterson Shopkeeper | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Frazer Richardson Flesher | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Johnston Flesher | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Major James Dodd | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 26 Jun 1794 | William McKenzie Mercht. [Merchant] | 1 | 1 | £0.1.0 | £0.1.0 | |||
| Thomas & John Hood Gardner | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Ronald Shopkeeper | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 27 Jun 1794 | Bryce Finin | 1 | 1 | £0.10.0 | £0.1.0 | |||
| Crosbie & Jardine Mercht [Merchant] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Edward Maxwell Esqr. | 3 | 1 | 2 | £2.5.0 | £0.4.6 | |||
| John McMurdo Esqr. | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| 79 | 65 | 8 | 6 | £43.15.0 | £4.7.6 |
Transcribe other information
[Page] 36
65 Horses @ 10/ [£0.10.0] £32.10.0
8 Horses @ 15/ [£0.15.0] £6.0.0
6 Horses @ 17/6 [£0.17.6] £5.5.0
£43.15.0
10 p [per] Cent £4.7.6
Total £48.2.6
Scottish Exchequer (Tax Records), Horse tax - Volume 28 - Burghs (see 'More info' for burgh details), E326/9/28
This volume contains information on who paid horse tax in the Scottish burghs of Aberdeen, Annan, Anstruther Easter, Anstruther Wester, Arbroath (Aberbrothock), 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, Rutherglen, St Andrews, Sanquhar, Selkirk, Stirling, Stranraer, Tain, Whithorn, and Wigtown, between the 5th of April 1793 until the 5th of April 1795.
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).