, 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=121){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 |
|---|---|---|---|---|---|---|---|---|---|
| 11 [Dec]1797 | Col. [Colonel] Duncan | 3 | 1 | 2 | £2.5.0 | £0.4.6 | £2.5.0 | ||
| Doctor Melvill | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Mr Charles Dempster | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Principal Hill Minr. [Minister] | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Robert Meldrum Esqr. | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| David Berwick | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Mr. Brodie Supevisor | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Captain Navine | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| 10 | 8 | 2 | £5.15.0 | £0.11.6 | £5.15.0 |
Transcribe other information
[Page] 121
Report of the CARRIAGE AND SADDLE HORSE TAX. within the
Royalty of St Andrews for the year ending 5th. April 1798 Patrick Plenderleath Survr. [Surveyor]
Duty £5.15.0
10 p. [per] Cent £0.11.6
Addl. [Additional] duty £5.15.0
[Total] £12.1.6
Proof 8 Horses @ 10/ [£0.10.0] £4.0.0
2 Horses @ 17/6 [£0.17.6] £1.15.0
10 p [per] Cent £0.11.6
Addl [Additional] duty £5.15.0
[Total] £12.1.6
Pittenweem 13 Feby [February] 1790 I Patrick Plenderleath Surveyor aforsaid Do
hereby Certify that upon careful examination of the foregoing rates & duties,
I find that they amount to Twelve pounds one shilling & Sixpence Sterling
And that I this day delivered to ............. Collector for the Burgh
of St Andrews a full Duplicate of this Account Containing My Oath that
the preceeding Inhabitants were duly Served with requisitions of the
dates forsaid, And that they were charged According their Several Returns,
or the best information And that they were liable to pay the Sum set
against their Several names
Patrick Plenderleath Surveyor
Transcriber's notes
Date not fully visible in margin
Collector name omitted in text by writer
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).