Volume contents
- 1 - 1785-6 Burghs , Aberdeenshire
- 6 - 1785-6 Burghs , Annan
- 7 - 1785-6 Burghs , Anstruther
- 9 - 1785-6 Burghs , Arbroath
- 11 - 1785-6 Burghs , Ayr
- 15 - 1785-6 Burghs , Banff
- 17 - 1785-6 Burghs , Brechin
- 19 - 1785-6 Burghs , Burntisland
- 21 - 1785-6 Burghs , Campbeltown
- 23 - 1785-6 Burghs , Crail
- 25 - 1785-6 Burghs , Cullen
- 27 - 1785-6 Burghs , Cupar
- 29 - 1785-6 Burghs , Dingwall
- 31 - 1785-6 Burghs , Dumbarton
- 33 - 1785-6 Burghs , Dumfries
- 35 - 1785-6 Burghs , Dunbar
- 39 - 1785-6 Burghs , Dundee
- 43 - 1785-6 Burghs , Dunfermline
- 45 - 1785-6 Burghs , Dysart
- 47 - 1785-6 Burghs , Edinburgh
- 59 - 1785-6 Burghs , Elgin
- 61 - 1785-6 Burghs , Forfar
- 63 - 1785-6 counties , Forres
- 67 - 1785-6 Burghs , Glasgow
- 81 - 1785-6 Burghs , Haddington
- 85 - 1785-6 Burghs , Inveraray
- 87 - 1785-6 Burghs , Inverkeithing
- 89 - 1785-6 Burghs , Irvine
- 91 - 1785-6 Burghs , Jedburgh
- 93 - 1785-6 Burghs , Kinghorn
- 95 - 1785-6 Burghs , Kirkcaldy
- 97 - 1785-6 Burghs , Kirkcudbright
- 99 - 1785-6 Burghs , Kirkwall
- 101 - 1785-6 Burghs , Lanark
- 103 - 1785-6 Burghs , Lauder
- 105 - 1785-6 Burghs , Linlithgow
- 107 - 1785-6 Burghs , Lochmaben
- 109 - 1785-6 Burghs , Montrose
- 113 - 1785-6 Burghs , Nairn
- 115 - 1785-6 Burghs , New Galloway
- 117 - 1785-6 Burghs , North Berwick
- 119 - 1785-6 Burghs , Peebles
- 125 - 1785-6 Burghs , Pittenweem
- 127 - 1785-6 Burghs , Queensferry
- 129 - 1785-6 Burghs , Rothesay
- 131 - 1785-6 Burghs , Rutherglen
- 133 - 1785-6 Burghs , St Andrews
- 135 - 1785-6 Burghs , Sanquhar
- 137 - 1785-6 Burghs , Selkirk
- 139 - 1785-6 Burghs , Stirling
- 144 - 1785-6 Burghs , Stranraer
- 147 - 1785-6 Burghs , Wigtown
| Date | Masters/mistresses names and designations | Actual # | Carriage horses <br>(10s each) | Saddle horses <br>(10s each) | Duty |
|---|---|---|---|---|---|
| 21 Dec 1785 | Doctor Robert Wood | 2 | £0.5.0 | £0.10.0 | |
| Doctor Colin Robertson | 1 | £0.5.0 | |||
| Mungo Murray Esq | 2 | £0.10.0 | |||
| James Murray Esq | 2 | £0.10.0 | |||
| John Buchan Southstreet | 1 | £0.5.0 | |||
| David Taylor Flesher | 1 | £0.5.0 | |||
| James Taylor Flesher | 1 | £0.5.0 | |||
| Charles Anderson Flesher | 1 | £0.5.0 | |||
| John Munro Flesher | 1 | £0.5.0 | |||
| Stewart Imbrie Flesher | 1 | £0.5.0 | |||
| Peter Leithem Flesher | 1 | £0.5.0 | |||
| Andrew Ritchie Flesher | 1 | £0.5.0 | |||
| Alexander Proudfoot Flesher | 1 | £0.5.0 | |||
| John Sutor Flesher | 1 | £0.5.0 | |||
| Daniel McPherson hyrer | 3 | £0.15.0 | |||
| James Proudfoot Mercht [Merchant] | 1 | £0.5.0 | |||
| Thomas Rutherfoord Flesher | 1 | £0.5.0 | |||
| John Whittel Flesher | 1 | £0.5.0 | |||
| David Gardner Brewer | 1 | £0.5.0 | |||
| Mr Ritchie Brewer | 1 | £0.5.0 | |||
| John Miller Brewer | 1 | £0.5.0 | |||
| John Fleming hyrer | 3 | £0.15.0 | |||
| David Miller Baker | 1 | £0.5.0 | |||
| Andrew Mellis Mercht [Merchant] | 1 | £0.5.0 | |||
| Patrick Bissett Mercht [Merchant] | 1 | £0.5.0 | |||
| Andrew Kea Mercht [Merchant] | 1 | £0.5.0 | |||
| Thomas Mitchel Writer | 1 | £0.5.0 | |||
| Robert Foggo Mercht [Merchant] | 1 | £0.5.0 | |||
| William Morrison hyrer | 4 | £1.0.0 | |||
| William Blyth | 1 | £0.5.0 | |||
| James Ross | 1 | £0.5.0 | |||
| John Richardson Esq | 1 | £0.5.0 | |||
| James Forbes | 2 | £0.10.0 | |||
| 44 | £11.0.0. |
Transcribe other information
[Page] 123
A Survey of the Duty of Carriage & Saddle Horses
in The Town of Perth from 10th October 1785 to 5 April 1786
by Laurence Buchan Surveyor
Proof
44 Horses at 5/ [£0.5.0] £11.0.0
Perth 7 March 1786 I Laurence Buchan Surveyor Aforesaid
do hereby certify That upon careful Examination of the foregoing Duties they
amount to Eleven pounds Sterg [Sterling] and this day I delivered to Mr
Patrick Miller Collector of Said Duties for the Town aforesaid an Exact
Duplicate of the Above Account duly examined and compared with the
foregoing and from the Notes left the Above returns were made by the
different Masters [signed] Laurence Buchan Surveyor
Scottish Exchequer (Tax Records), Horse tax - Volume 3 - Burghs (see 'More info' for burgh details), E326/9/3
This volume contains information on who paid horse tax in the Scottish burghs of Aberdeen, Annan, Anstruther Easter, Arbroath (Aberdrothock), Ayr, Banff, Brechin, Burntisland, Campbeltown, Crail, Cullen, Cupar, Dingwall, Dumbarton, Dumfries, Dunbar, Dundee, Dunfermline, Dysart, Edinburgh, Elgin, Forfar, Forres, Fortrose and Rosemarkie, Glasgow, Haddington, Inverary, Inverkeithing, Irvine, Jedburgh, Kinghorn, Kirkcaldy, Kirkcudbright, Kirkwall, Lanark, Lauder, Linlithgow, Lochmaben, Montrose, Nairn, New Galloway, North Berwick, Peebles, Perth, Pittenweem, Queensferry (South Queensferry), Rothesay, Rutherglen, St Andrews, Sanquhar, Selkirk, Stirling, Stranraer, Tain, and Wigtown, between the 10th of October 1785 until the 5th of April 1786.
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).