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 | Brought forward | 79 | 39 | 16 | 19 | 5 | £53.2.6 | £5.6.3 |
| Thomas Scotland writer | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Allan Mcconnochie Advte. [Advocate] | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| Alexander Anderson | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Edward McCormick Advte. [Advocate] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 14 Jul 1794 | Colin Mcdonald Fredk [Frederick] St | 1 | 1 | £0.10.0 | £0.1.0 | |||
| John Whyte Advte. [Advocate] | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| George Bruce writer | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| William Dalziell writer | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| David Cathcart Advte [Advocate] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Archibald Burnet Esq. | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Maitland Advte [Advocate] | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| Robert Anderson Esq | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 15 Jul 1794 | Alexander Reid Builder Castle Street | 1 | 1 | £0.10.0 | £0.1.0 | |||
| Archibald Lundie writer | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Wood Esq. | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| James Drummond writer | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| William Noble writer | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| James Thomson writer | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Thomas Cranstoun writer | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| Mr James Davidson | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Henry Jardine Esq | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mrs Mcdowall of Castle Sempill | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| 2d. Division | 109 | 61 | 24 | 19 | 5 | £70.2.6 | £7.0.3 | |
| Abstract | ||||||||
| 1st Division To Page 4 | 234 | 159 | 38 | 37 | £140.7.6 | £14.0.9 | ||
| 2d Division To Page 6 | 109 | 61 | 24 | 19 | 5 | £70.2.6 | £7.0.3 | |
| Total | 343 | 220 | 62 | 56 | 5 | £210.10.0 | £21.1.0 | |
| Proof | ||||||||
| 220 Horses at 10/ [£0.10.0] each | £110.0.0 | £11.0.0 | ||||||
| 62 Horses at 15/ [£0.15.0] each | £46.10.0 | £4.13.0 | ||||||
| 56 Horses at 17/6 [£0.17.6] each | £49.0.0 | £4.18.0 | ||||||
| 5 Horses at £1.0.0 each | £5.0.0 | £0.10.0 | ||||||
| £210.10.0 | £21.1.0 | |||||||
| £210.10.0 at the rate of 10 per Cent | £21.10.0 | |||||||
| Total | £231.11.0 |
Transcribe other information
[Page] 52
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).