, 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=113){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 |
|---|---|---|---|---|---|---|---|---|---|
| 1-- 1797 | John Richardson Esqr | 2 | 1 | 1 | £1.5.0 | £0.2.6 | £1.5.0 | ||
| Doctor Alexander Stewart Esqr | 2 | 1 | 1 | £1.5.0 | £0.2.6 | £1.5.0 | |||
| James Murray Esqr | 2 | 1 | 1 | £1.5.0 | £0.2.6 | £1.5.0 | |||
| Peter Small | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| John Young | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Alexander Fechney | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| James Chalmers | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| John Caw | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| William Ross | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| William Blyth | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Charles Archer & Co [Company] | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| James Cau & Co [Company] | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Robert Morrison | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Robert Ross | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Archibald Dow | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| 4 --1797 | David Morrison | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | |||
| Duncan Spotswood | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Charles Husband | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Stewart Imrie Flesher | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| John Murrie Flesher | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Alexander Proudfoot Flesher | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Thomas Rutherfoord Flesher | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| James Cook Flesher | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Peter Liethem Senr [Senior[ Flesher | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Peter Liethem Junr [Junior] Flesher | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| John Bennet Flesher | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| 22 --1797 | William Marshall | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | |||
| Peter Stewart Senr [Senior[ | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Peter Stewart Junr [Junior] | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| John Ross | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| James Morrison | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Charles Laing | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Docter Andrew Keller | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| 29 --1797 | Robert Wilson | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | |||
| Peter Elder | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| 38 | 35 | 3 | £19.15.0 | £1.19.6 | £19.15.0 | ||||
| £1.19.6 | |||||||||
| £19.15.0 | |||||||||
| £41.9.6 |
Transcribe other information
A Survey of the Rates and Duties on Carriage & Saddle Horses arisen
in the Town of Perth from 5th April 1797 to 5th April 1798 by James Buchan Surveyor
Proof
35 at 10/ [£0.10.0] £17.10.0
3 at 15/ [£0.15.0] £2.5.0 £19.15
£19.15.0 at 10 Pct [percent] £1.19.6
35 at 10/ [£0.10.0] £17.10.0
3 at 15/ [£0.15.0] £2.5.0 £19.15
£41.9.6
Perth 13 March 1798 I Laurence Buchan Surveyor aforesaid do hereby certify
that upon careful Examination of the foregoing Rates and Duties I find they Amount in
Whole to Forty One pounds Nine Shillings and Sixpence Stg [sterling] And that upon
the 12 Curr [current] 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
requisitions were left with the several Inhabitants or at their dwelling houses
and the Above Account is agreeable to the information recd [received] or returns made
Laurence Buchan Surveyor
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).