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 |
|---|---|---|---|---|---|---|---|---|
| 21st Division | ||||||||
| 4 Oct 1794 | James Robertson Stationer Salt market | 1 | 1 | £0.10.0 | £0.1.0 | |||
| 22d Division | ||||||||
| Salt Market East Side with St Andrews Square | ||||||||
| 6 Oct 1794 | William Anderson Tanner | 1 | 1 | £0.10.0 | £0.1.0 | |||
| John Black Mercht [Merchant] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| James Scott Mercht [Merchant] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| David Marshall [Incle Weaver] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Robert Thomson Manufr [Manufacturer] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| William McPheat Messenger | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 6 | 6 | £3.0.0 | £0.6.0 | |||||
| 23d Division | ||||||||
| Bridgegate - Both sides | ||||||||
| 9 Oct 1794 | William Watson Junr [Junior] Flesher | 1 | 1 | £0.10.0 | £0.1.0 | |||
| Gavin Bowes Flesher | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Lockhart Flesher | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| James Lawson Flesher | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John McLaren Flesher | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 23 Oct 1794 | Robert Bulloch Flesher | 1 | 1 | £0.10.0 | £0.1.0 | |||
| James Rankin Flesher | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Russell Broker | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| [--] Edmond Broker | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| William Martine Wright | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Hannah Flesher | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Peter Brown Flesher | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 14 | 12 | 2 | £7.10.0 | £0.15.0 | ||||
| 24th Division | ||||||||
| Clyde Street, Broomilaw, Jamaica Street, Crawford Street, & Brownfield | ||||||||
| 21 Oct 1794 | John Lindsay Mercht. [Merchant] | 1 | 1 | £0.10.0 | £0.1.0 | |||
| John Baird Mercht [Merchant] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mrs Buchanan of Spittal | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| Allan Scott Mercht. [Merchant] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| James Montieth Surgeon | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Peter Blackie Milnwright | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 7 | 6 | 1 | £3.15.0 | £0.7.6 |
Transcribe other information
[Page] 69
Glasgow 1794 -- 7th.
Transcriber's notes
Gap in text.
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).