, Horse tax - Volume 3 - Burghs (see 'More info' for burgh details), E326/9/3&destination=/virtual-volumes/volume-images/volume_data-E326-9-3/REX01666?image_number=59){kind=link}
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 |
|---|---|---|---|---|---|
| 7 Feb 1786 | Town of Elgin | ||||
| Mr Callun Supervisor | 1 | 1 | £0.5.0 | ||
| Doctor Stephen | 1 | 1 | £0.5.0 | ||
| William Williamson Jun. [Junior] Merchant | 1 | 1 | £0.5.0 | ||
| Doctor James Jameson | 1 | 1 | £0.5.0 | ||
| Laurence Sutherland | 1 | 1 | £0.5.0 | ||
| Baillie John Ritchie | 1 | 1 | £0.5.0 | ||
| Doctor Brodie | 1 | 1 | £0.5.0 | ||
| Alexander Mitchell Writer | 1 | 1 | £0.5.0 | ||
| Mr Robert Buie | 1 | 1 | £0.5.0 | ||
| Mr Thomas Sellar | 1 | 1 | £0.5.0 | ||
| Mr Wilkie Vintner | 4 | 4 | £1.0.0 | ||
| Alexander Cobban Merchant | 1 | 1 | £0.5.0 | ||
| Baillie Alexander Brander | 1 | 1 | £0.5.0 | ||
| Mr William Brodie | 1 | 1 | £0.5.0 | ||
| Provost Brown | 1 | 1 | £0.5.0 | ||
| Mr Alexander Chalmers Writer | 1 | 1 | £0.5.0 | ||
| John Jameson Merchant | 1 | 1 | £0.5.0 | ||
| Mrs Simpson Vintner | 2 | 2 | £0.10.0 | ||
| James Simpson Merchant | 1 | 1 | £0.5.0 | ||
| James Mitchell Proofman | 1 | 1 | £0.5.0 | ||
| James McIntosh Hyrer | 2 | 2 | £0.10.0 | ||
| William Alves Hyrer | 1 | 1 | £0.5.0 | ||
| John Grant Hyrer | 1 | 1 | £0.5.0 | ||
| Robert Mitchell Hyrer | 1 | 1 | £0.5.0 | ||
| Widow Thom Hyrer | 1 | 1 | £0.5.0 | ||
| Mr William Peterkin Minsr [Minister] | 1 | 1 | £0.5.0 | ||
| Mr William Gordon Minsr [Minister] | 1 | 1 | £0.5.0 | ||
| 32 | 32 | £8.0.0 |
Transcribe other information
[Page] 59
ELGIN 21
Survey of the Carriage and Horse Tax arisen within the Town
of Elgin from 10th day of October1785 to the 5th day of April 1786 By Archibald Duff Surveyor
Proof
32 Horses at 10/ [£0.10.0] each yearly, for half a year is £8.0.0
I Archibald Duff Surveyor aforesaid do hereby Certify that upon careful
examination of the foregoing several rates and Duties I find the amount
in whole to Eight pounds sterling and that upon the eighteenth day
of March Current I delivered to James Duff] Collector of the said
duties for the Town of Elgin aforesaid an Exact Duplicate of the above
Accot. [Account] duly examined and Compared with the foregoing which
contained my Oath that Notices were left with the Several
Inhabitants or at their dwelling houses of the dates annexed to their
respective names, In order that they might make a report
the greatest number of Carriages & Ridding Horses kept & used
by them for the period therein mentioned which they did in ?ustance
as above [signed] Archibald Duff 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).