Volume contents
- 1 - 1797-8 burghs , Aberdeen
- 5 - 1797-8 burghs , Annan
- 7 - 1797-8 burghs , Anstruther Easter
- 9 - 1797-8 burghs , Arbroath
- 11 - 1797-8 burghs , Ayr
- 13 - 1797-8 burghs , Banff
- 15 - 1797-8 burghs , Brechin
- 17 - 1797-8 burghs , Campbeltown
- 19 - 1797-8 burghs , Craill
- 21 - 1797-8 burghs , Cullen
- 23 - 1797-8 burghs , Cupar
- 25 - 1797-8 burghs , Dingwall
- 27 - 1797-8 burghs , Dumbarton
- 29 - 1797-8 burghs , Dumfries
- 33 - 1797-8 burghs , Dunbar
- 35 - 1797-8 burghs , Dundee
- 37 - 1797-8 burghs , Dunfermline
- 39 - 1797-8 burghs , Dysart
- 41 - 1797-8 burghs , Edinburgh
- 51 - 1797-8 burghs , Elgin
- 53 - 1797-8 burghs , Forfar
- 55 - 1797-8 burghs , Forres
- 59 - 1797-8 burghs , Glasgow
- 73 - 1797-8 burghs , Haddington
- 77 - 1797-8 burghs , Inveraray
- 79 - 1797-8 burghs , Inverkeithing
- 81 - 1797-8 burghs , Inverness
- 83 - 1797-8 burghs , Irvine
- 85 - 1797-8 burghs , Jedburgh
- 87 - 1797-8 burghs , Kilrenny
- 89 - 1797-8 burghs , Kinghorn
- 91 - 1797-8 burghs , Kirkcaldy
- 93 - 1797-8 burghs , Kirkcudbright
- 95 - 1797-8 burghs , Lanark
- 97 - 1797-8 burghs , Lauder
- 99 - 1797-8 burghs , Linlithgow
- 101 - 1797-8 burghs , Lochmaben
- 103 - 1797-8 burghs , Montrose
- 107 - 1797-8 burghs , Nairn
- 109 - 1797-8 burghs , North Berwick
- 111 - 1797-8 burghs , Peebles
- 113 - 1797-8 burghs , Perth
- 115 - 1797-8 burghs , Queensferry
- 117 - 1797-8 burghs , Renfrew
- 119 - 1797-8 burghs , Rutherglen
- 121 - 1797-8 burghs , St Andrews
- 123 - 1797-8 burghs , Sanquhar
- 125 - 1797-8 burghs , Stirling
- 129 - 1797-8 burghs , Stranraer
- 131 - 1797-8 burghs , Tain
- 133 - 1797-8 burghs , Whithorn
- 135 - 1797-8 burghs , Wigtown
| 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 |
|---|---|---|---|---|---|---|---|---|---|
| Burgh Aberdeen | |||||||||
| 4 Sep 1797 | Foot Dee Quarter | ||||||||
| Mr John Watson | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Major Leslie | 2 | 1 | 1 | £1.5.0 | £0.2.6 | £1.5.0 | |||
| Mrs Leys | 2 | 1 | 1 | £1.5.0 | £0.2.6 | £1.5.0 | |||
| Provost Leys | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Provost Young | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Mr William Forbes | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Mr James Hadden | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Alexander Martin Butcher | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| 10 | 8 | 2 | £5.10.0 | £0.11.0 | £5.10.0 | ||||
| Green Quarter | |||||||||
| 12 Sep 1797 | Mr John Henderson | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | |||
| Mr James Young | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Mr Gavin Hadden | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Mr John Wilson | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| 4 | 4 | £2.0.0 | £0.4.0 | £2.0.0 | |||||
| Crooked Quarter | |||||||||
| 26 Sep 1797 | Dr. [Doctor] Downie | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | |||
| Mr William Fidler | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Mr John Gordon | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Messrs Gilbert More & Sons | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Gordon Barron & Co [Company] | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Mr Robert More | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Mr James Melles | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Dr [Doctor] Robertson | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Provost Abercrombie | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Mr William Black of Cloghill | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| 10 | 10 | £5.0.0 | £0.10.0 | £5.0.0 | |||||
| Even Quarter | |||||||||
| 09 Nov 1797 | Messrs Milne Cruden & Co [Company] | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | |||
| Mr William Black | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Mr Collin Innes | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Mr John Dingwall | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Dr. [Doctor] Grant | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Mr. Thomas Burnett | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| 6 | 6 | £3.00 | £0.6.0 | £3.0.0 |
Transcribe other information
A Survey of the Rates and Duties Arisen with in the Burgh of Aberdeen from the 5th April 1797
to the 5th April 1798 on CARRIAGE AND SADDLE HORSE TAX. by Charles Farquharson
Surveyor
[Page] 1
59
Scottish Exchequer (Tax Records), Horse tax - Volume 31 - Burghs (see 'More info' for burgh details), E326/9/31
This volume contains information on who paid horse tax in the Scottish burghs of Aberdeen, Annan, Anstruther Easter, Arbroath (Aberbrothock), Ayr, Banff, Brechin, Crail, Campbeltown, Cullen, Culross, Cupar, Dingwall, Dumbarton, Dumfries, Dunbar, Dundee, Dunfermline, Dysart, Edinburgh, Elgin, Forfar, Forres, Glasgow, Haddington, Inverary, Inverkeithing, Inverness, Irvine, Jedburgh, Kilrenny, Kinghorn, Kirkcaldy, Kirkcudbright, Lanark, Lauder, Linlithgow, Lochmaben, Montrose, North Berwick, Peebles, Perth, Queensferry (South Queensferry), Renfrew, Rutherglen, St Andrews, Sanquhar, Selkirk, Stirling, Stranraer, Tain, Whithorn, and Wigtown, 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).