, 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=93){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 |
|---|---|---|---|---|---|---|---|---|
| 1794 | Royal Burgh of Lanark | |||||||
| 17 Jul 1794 | Miss Porterfield at Smeilin | 3 | 1 | 2 | £2.5.0 | £0.4.6 | ||
| John Bannentine of Castlebank | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Sommervill Surgeon | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| William Todd Surgeon | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Robert Swan Saddler | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Robert Hutchison Mercht [Merchant] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Barr Mercht [Merchant] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| William Cleland Mercht [Merchant] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Robert Newbiggan Writer | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| George Sommervill Messenger | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 12 | 10 | 2 | £6.15.0 | £0.13.6 | ||||
| £6.15.0 | £0.13.6 |
Transcribe other information
[Page] 93
Survey of the duties on Carriage and Saddle horses in the Burgh of Lanark from the
5th of April 1793 to the 5th April 1794 by Andrew Aitchison Surveyor
Proof
10 Horses at £0.10.0 each £5.0.0
2 Horses £0.17.6 £1.15.0
£6.15.0
Ten per cent in the above £0.13.6
Totale £7.8.6
I Andrew Aitchison Surveyor Do certify That the above rates and duties find they
amount in wholl to the sume of Seven pounds Eight Shillings and Six
pence Sterling and that on this day I sent of to Mr Waygateshaw Collector
of these duties an exact duplicate of this account duly examined and
compared which contained my Oath that the above Inhabitants were
duly served with requisitions and that they were charged conform
to their returns & to the best of my knowledge information & belief, that
they were liable in said duties
Andrew Aitchison
Glasgow 24th Octr [October]
1794
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).