, Horse tax - Volume 31 - Burghs (see 'More info' for burgh details), E326/9/31&destination=/virtual-volumes/volume-images/volume_data-E326-9-31/REX01666?image_number=11){kind=link}
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 |
|---|---|---|---|---|---|---|---|---|---|
| 1797 | Royal Burgh of Air | ||||||||
| 22 Jun 1797 | Macorn Rankine Esqr. | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | |||
| Charles Buchan Esqr. | 2 | 1 | 1 | £1.5.0 | £0.2.6 | £1.5.0 | |||
| Countess of Dumfries | 2 | 1 | 1 | £1.5.0 | £0.2.6 | £1.5.0 | |||
| George Dunlop Esqr. | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Dr. [Doctor] Bowie | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Dr. [Doctor] Charles | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Mrs William Aird | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| 23 Jun 1797 | Baillie Whiteside | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | |||
| Baillie Ewen | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| William Rodman Mercht. [Merchant] | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Dr. [Doctor] Paterson | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Henry Cowan Flesher | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Dr. [Doctor] Bone | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Mr. Cuthbert | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| John Robb Innkr. [Innkeeper] | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| 24 Jun 1797 | Patrick McNeight of Barns | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | |||
| Hugh Donaldson Tanner | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| John Ballantine Esqr. | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Mr. David Limond | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Dr. [Doctor] Carter | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| 26 Jun 1797 | Hugh Hamilton Esqr. | 3 | 1 | 2 | £2.5.0 | £0.4.6 | £2.5.0 | ||
| Mrs. Fergusson Doonholm | 2 | 1 | 1 | £1.5.0 | £0.2.6 | £1.5.0 | |||
| Countess Of Crawford | 6 | 1 | 5 | £5.10.0 | £0.11.0 | £5.10.0 | |||
| William Crawford Finwickland | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| 27 Jun 1797 | John Ronaldson Castlehill | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | |||
| Alexander Smith of Thornhill | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| William Boyle Horse Hyrer | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| David Kerr Senr. [Senior] | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| John Hunter Horse Hyrer | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Charles Robb Horse Hyrer | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| James Gibb Soap boiler | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| John Brown Horse Hyrer | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| William Orr Riding Officer | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| William Cowan Flesher | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Christopher Wilson Huntsman | 2 | 1 | 1 | £1.5.0 | £0.2.6 | £1.5.0 | |||
| James Miller Horse Hyrer | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| William Adam Mercht. [Merchant] | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| 23 Jun 1797 | Quintin Johnstone Writer | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | |||
| John Woods Chandler | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Carry Forwd. [Forward] | 50 | 39 | 4 | 2 | 5 | £29.5.0 | £2.18.6 | £29.5.0 |
Transcribe other information
[Page] 11
Survey of Rates & Duties on CARRIAGE AND SADDLE HORSES from 5th April 1797
To 5th April 1798 By Robert Aiken
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).