Volume contents
- 1 - 1797-8 counties , Aberdeenshire
- 13 - 1797-8 counties , Argyll
- 19 - 1797-8 counties , Ayrshire
- 31 - 1797-8 counties , Banffshire
- 35 - 1797-8 counties , Berwickshire
- 53 - 1797-8 counties , Buteshire
- 55 - 1797-8 counties , Caithness
- 57 - 1797-8 counties , Clackmannanshire
- 61 - 1797-8 counties , Cromartyshire
- 63 - 1797-8 counties , Dunbartonshire
- 71 - 1797-8 counties , Dumfriesshire
- 99 - 1797-8 counties , East Lothian
- 107 - 1797-8 counties , Fife
- 135 - 1797-8 counties , Angus
- 157 - 1797-8 counties , Inverness-shire
- 161 - 1797-8 counties , Kincardineshire
- 167 - 1797-8 counties , Kinross-shire
- 171 - 1797-8 counties , Kirkcudbrightshire
| Date | Masters/mistresses names and designations | Actual # | 1 horse | 2 horses | 3-5 horses | 6 or more horses | Duty | 10% per 31 George III | 10% per 36 George III |
|---|---|---|---|---|---|---|---|---|---|
| 1797 | St Mungo | ||||||||
| 12 Oct 1797 | General Ross of Castlemilk | 1 | 1 | ||||||
| Deduct duty in last Report | |||||||||
| NB General Ross being charged a saddle horse in the former assessment, this horse must be £0.10.0 | £0.15.0 | £0.15.0 | |||||||
| Sanquhar Country part | |||||||||
| 2 Jul 1797 | Thomas Barker Newark | ||||||||
| Dumfries country part | |||||||||
| 6 Nov 1797 | John Forsyth Spittlefield | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | |||
| Robert Thomson Caldside | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| 4 | 3 | 1 | £2.5.0 | £0.4.0 | £2.5.0 | ||||
| £2.5.0 | |||||||||
| £4.10.0 | |||||||||
| 20 per cent | £0.18.0 | ||||||||
| £5.8.0 | Total | ||||||||
| Certified by William Laidlaw | |||||||||
| Brought down | £4.4.0 | ||||||||
| Add additional 20 per Cent in terms of Mr Jardines letter being 6/ [£0.6.0] upon the duty on General Ross's horse & 3/ [£0.3.0] upon each of the other duties | £0.15.0 | ||||||||
| Total | £4.19.0 |
Transcribe other information
[Page] 97
Supplementary 11/2
Survey of the CARRIAGE AND SADDLE HORSE TAX in the County
of Dumfries from 5 April 1797 to 5 April 1798 by William Laidlaw Surveyor
Certified by William Laidlaw
Total £5.8.0
Genl [General] Ross £0.9.0
£5.17.0
Transcriber's notes
Transcribed as written.
Numbers in duty column have been scored through for General Ross and a note written on the page.
Scottish Exchequer (Tax Records), Horse tax - Volume 29 - Counties (A-K) (see 'More info' for county details), E326/9/29
This volume contains information on who paid horse tax in the counties of Aberdeenshire, Argyll, Ayrshire, Banffshire, Berwickshire, Bute, Caithness, Clackmannanshire, Cromartyshire, Dunbartonshire, Dumfriesshire, Haddingtonshire (East Lothian), Fife, Forfarshire (Angus), Inverness-shire, Kincardineshire, Kinross-shire, and Kirkcudbrightshire, between the 5th of April 1797 until the 5th of April 1798.
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).