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 |
|---|---|---|---|---|---|---|---|---|
| 1794 | Brot [Brought ] forward | 101 | 79 | 13 | 9 | £57.2.6 | £5.14.3 | |
| Lord Craig | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| Sir William Miller | 4 | 1 | 3 | £3.2.6 | £0.6.3 | |||
| Isaac Grant writer | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| 1 Jul 1794 | John Ritchie Slater Mercht. [Merchant] Court | 1 | 1 | £0.10.0 | £0.1.0 | |||
| William Scott Procurator Fiscal | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Dickson Advte. [Advocate] | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| John Gloag Mercht [Merchant] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 2 Jul 1794 | William Taylor horse hyrer | 1 | 1 | £0.10.0 | £0.1.0 | |||
| Robert Lee horse hyrer | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| William Murray Baker Grass Market | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Alexander Johnston horse hyrer | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Thomas Hotchkis Brewer | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Balfour St. Ann's Street | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 3 Jul 1794 | Andrew Hutchison Canal Street | 1 | 1 | £0.10.0 | £0.1.0 | |||
| Alexander Ponton wright | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Turnbull Gauger | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Gregor Drummond Flesher | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| William Scott Plumber | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Hume Coach Mr [Maker] | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| John Wilson Coach Mr [Maker] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| James Hamilton Upholr. [Upholsterer] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Lord Provost | 3 | 1 | 2 | £2.5.0 | £0.4.6 | |||
| James Keay writer | 1 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| Alexander McKenzie writer | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| John Mellis Flesher | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 4 Jul 1794 | James Gibson writer | 1 | 1 | £0.10.0 | £0.1.0 | |||
| John Tait Junr. [Junior] writer | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Sir Alexander Ramsay | 3 | 1 | 2 | £2.5.0 | £0.4.6 | |||
| John Grieve Esq. | 3 | 1 | 2 | £2.5.0 | £0.4.6 | |||
| Robert Donaldson Esq. | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Thomas Craig Esq | 4 | 1 | 3 | £3.2.6 | £0.6.3 | |||
| Thomas Adair writer | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| William Dallas writer | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Honble. [Honourable] H Erskine Advt. [Advocate] | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| John Sommerville writer | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Sir Philip Ainsley | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| James Watson writer | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Francis Farquharson Esq. | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| Sir Alexander Mckenzie | 3 | 1 | 2 | £2.5.0 | £0.4.6 | |||
| James Gordon lodging with Mrs Templeton | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Carry forward | 163 | 119 | 21 | 23 | £95.7.6 | £9.10.9 |
Transcribe other information
[Page] 49
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).