, Horse tax - Volume 28 - Burghs (see 'More info' for burgh details), E326/9/28&destination=/virtual-volumes/volume-images/volume_data-E326-9-28/REX01666?image_number=91){kind=link}
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 |
|---|---|---|---|---|---|---|---|---|
| Burgh of Kirkcudbright | ||||||||
| 12 Aug 1794 | William McWhinnie Merchr. [Merchant] | 1 | 1 | £0.10.0 | £0.1.0 | |||
| Capt. [Captain] John Carmichael | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| William Lenox of Auchenhay | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Andrew Muir Mercht. [Merchant] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| James Brown of Linkins | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Walker Surgeon | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| James Dalyell Esqr. | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Thomas McLellan Mercht. [Merchant] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Samuel Malcolmson Innkr. [Innkeeper] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Thomson writer | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Alexander Melville | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Sumerville Messenger | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| George Craig writer | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Alexander Carmont Horse Hirer | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Morison Horse Hirer | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| David Sproat Esqr. of Port Mary | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Samuel Garmorie Horse Hirer | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 18 | 17 | 1 | £9.5.0 | £0.18.6 |
Transcribe other information
[Page] 91
Survey of the CARRIAGE AND SADDLE HORSE TAX. in the Burgh of
Kirkcudbright from the 5th. of April 1794 to the 5th. of April 1795 by David Mcmillan
Surveyor
Proof
17 Horses at 10/- [£0.10.0 ] each is £8.10.0
1 Horse at 15/- [£0.15.0] each is £0.15.0
£9.5.0 Horse Tax
Ten Per cent thereon is £0.18.6 Ten Pr [per] Cent
£10.3.6 Total
I David Mcmillan Asst. [Assistant] Surveyor aforesaid do hereby certify that upon careful examination
of the foregoing Rates and Duties I find they amount in whole to the sum of Ten pounds Three
Shillings and Six pence Sterling. and that upon the [--] day of Octr. [October] one Thousand Seven
Hundred and ninety four years. I delivered to David McLellan Collector of the said Duties
for the Burgh of Kirkcudbt [Kirkcudbright] an exact duplicate of the foregoing which contained my oath
that Requisition or notice was delivered or left with the Several foregoing Inhabitants or at
their dwelling Houses of the dates annexed to their names that they were to be Charged
with the sums hereby certified to be due from them.
[signed] David Mcmillan Surveyor
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).