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 |
|---|---|---|---|---|---|---|---|---|---|
| Even Quarter Brot [Brought] over | 6 | 6 | £3.0.0 | £0.6.0 | £3.0.0 | ||||
| Dr [Doctor] Dyce | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Robert Donaldson | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| 8 | 8 | £4.0.0 | £0.8.0 | £4.0.0 | |||||
| Burgh Aberdeen Collected | |||||||||
| Foot dee Quarter | 10 | 8 | 2 | £5.10.0 | £0.11.0 | £5.10.0 | |||
| Green Quarter | 4 | 4 | £2.0.0 | £0.4.0 | £2.0.0 | ||||
| Crooked Quarter | 10 | 10 | £5.0.0 | £0.10.0 | £5.0.0 | ||||
| Even Quarter | 8 | 8 | £4.0.0 | £0.8.0 | £4.0.0 | ||||
| 32 | 30 | 2 | £16.10.0 | £1.13.0 | £16.10.0 | ||||
| 10 | pr [per] | Cent | £1.13.0 | ||||||
| Addl | [Additional] | duty | £16.10.0 | ||||||
| £34.13.0 |
Transcribe other information
[Page] 2
Prooff
30 at 10/ [£0.10.0]......... £15.0.0
2 15/ [£0.15.0] ...............£1.10.0
........................................£16.10.0
10 pr [per] Cent................£1.13.0
Addl [Additional] duty .......£16.10.0
........................................£34.13.0
Aberdeen 21 Febry [February] 1798 I Charles Farquharson Surveyor aforesaid do hereby Certify
that upon carefull examination of the foregoing Rates and Duties I find
they amount to Sixteen pounds ten Shillings Sterl. [Sterling] Likewise with the addi
tional duty of ten P [Per] Cent thereon one pound thirteen Shillings Sterl. [Sterling]
Also the additional duty of Sixteen pounds ten Shillings Sterl. [Sterling] and
Upon the Twenty first day of Feby [February] 1798 I delivered to Mr William Copland Collector
of the Said duties for the Burgh aforesaid an exact duplicate of the
above account (as will appear from his receipt hereunto affixed) duly
examined and compared with the foregoing, which contained my
Oath that requisitions were left with the Several persons before named or at their
dwelling houses of the dates annexed to their respective names requiring them
within fourteen days to give in a list of their Carriage and Saddle horses
retained or employed by them from the 5th April 1796 to the 5th April 1797
and that the Said Account or Survey is made out from the lists returned
to me, and from the best information I could procure of the Carriage &
Saddle Horses of those whoes lists are deficient, and others who neglected or
refused to give a list there of in terms of the requisitions left with them
as afore Said. Charles Farquharson
At Aberdeen 21st Feby [February] 1798 Sworn before George More J.P. [Justice of the Peace]
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).