, 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=135){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 | Burgh of Wigton | ||||||||
| 2 Oct 1797 | William McConnell Esqr. | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | |||
| James Tweddale Esqr. Collr. [Collector] of Customs | 2 | 1 | 1 | £1.5.0 | £0.2.6 | £1.5.0 | |||
| Messrs. Murrays Merchants | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Matthew Campbell Esq. | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Andrew Douglas Accomptant | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Robert Moodie Surgeon | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Samuel Shorbudge | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| John Bodan | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Alexander Hathorn | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| 10 | 9 | 1 | £5.5.0 | £0.10.6 | £5.5.0 |
Transcribe other information
Survey of the CARRIAGE AND SADDLE HORSE TAX. in the Burgh of
Wigton from the 5th day of April 1797 to the 5th of April 1798 by David Mcmillan Survr. [Surveyor]
[Page] 135
Proof
9 Horses at 10/ [£0.10.0] p. [per] is £4.10.0
1 Horse at 15/ [£0.15.0] is £0.15.0
£5.5.0
Ten pr. [per] Cent thereon is £0.10.6
Additional duty £5.5.0
£11.0.6 Total
I David Mcmillan Surv. [Surveyor] aforesaid do hereby Certify that upon careful examination
of the foregoing several rates & duties I find they amount in whole to the Sum of
Eleven pounds and Six pence Sterling; and that upon the Eleventh day of
January one thousand Seven hundred & ninety eight yrs. [years] I delivered to
Mr. John Hawthorn Writer Wigton an exact Duplicate of the foregoing which
contained my oath that Reqns. [Requisitions] or notices was delivered to or left for
the several foregoing Persons at their dwelling Places of the dates
foresaid and the charges made out from their returns or my best
Information
David Mcmillan 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).