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 |
|---|---|---|---|---|---|
| 27 Feb 1786 | James Mckenzie | 1 | 1 | £0.5.0 | |
| to | James Smith | 1 | 1 | £0.5.0 | |
| 1 Mar 1786 | John Smith | 2 | 2 | £0.10.0 | |
| Messrs. Robert Gellies & Sons | 3 | 3 | £0.15.0 | ||
| David Allerdice | 1 | 1 | £0.5.0 | ||
| Doctr. [Doctor] John Allerdice | 1 | 1 | £0.5.0 | ||
| John Mitchell | 1 | 1 | £0.5.0 | ||
| Mr. John Spence | 1 | 1 | £0.5.0 | ||
| George Fotheringhame | 1 | 1 | £0.5.0 | ||
| Pro: [Provost] John Molison | 1 | 1 | £0.5.0 | ||
| William Palmer | 1 | 1 | £0.5.0 | ||
| Doctr. [Doctor] Henry William Tytler | 1 | 1 | £0.5.0 | ||
| Michael Forrest | 1 | 1 | £0.5.0 | ||
| Robert Millar | 1 | 1 | £0.5.0 | ||
| Mr. Andrew Bruce | 1 | 1 | £0.5.0 | ||
| John Bruce | 1 | 1 | £0.5.0 | ||
| Mr John Bissett | 1 | 1 | £0.5.0 | ||
| George Davidson | 1 | 1 | £0.5.0 | ||
| James Miller Junr. [Junior] So [South] Port | 1 | 1 | £0.5.0 | ||
| Robert Dalmahoy | 1 | 1 | £0.5.0 | ||
| Totall | 23 | 23 | £5.15.0 |
Transcribe other information
[Page] 17
BRECHIN 7
A Survey of the duties on Carriage & Riding Horses arisen in the Burgh of Brechine
[for] the halfe Year from the 10th October 1784 to the 5th April 1785 by William Greig Surveyor
23 Horses for the 1/2 year from the 10th October 1784 to the 5th April 1785 at 5s [£0.5.0] each is £5.15.0
I William Greig Surveyor aforesaid do hereby Certify that upon Carefull examination
of the forgoing duties I find they amount in whole to Five Pounds fiveteen
Shillings Sterg. [Sterling] and that upon the [...] day of [...] 1786 I delivered to Mr Alexander Valentine
Collector of the said duties for the Burgh aforesaid an exact duplicate of the
Above Account (as will appear from [...]) duly examined and
compared with the foregoing, which contained my Oath that Nottices were left
with the several persons before named or at their dwelling houses of the dates
annexed to their respective names requiring them within fourteen days to
give in a list of their Horses retained or employed by them from the Tenth of
Octr [October] 1784 to the fifth of April 1785 and that the said account or Survey is made
out from the lists returned to me, and from the best information I could procure of
The Horses of those who neglected or refused to give in a list thereof in terms of the
Nottices left with them William Greig 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).