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 |
|---|---|---|---|---|---|---|---|---|---|
| 20 -- 1797 | John Dixon Glasswork | 2 | 1 | 1 | £1.5.0 | £0.2.6 | £1.5.0 | ||
| John Bell Flesher | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| George Swan Surgen | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Alexander Hunter Surgen | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Walter Colquhoun Surgen | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| John Brock Killmalide | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Archibald Gifillen Aikenbarr | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| John Gray writer | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| 9 | 8 | 1 | £4.15.0 | £0.9.6 | £4.15.0 | ||||
| 10 per Cent per 31 Geo [George] 3d. on 25 & 29 Geo: [George] 3d | £0.9.6 | ||||||||
| £5.4.6 | |||||||||
| Additional duty per 36 Geo: [George] 3rd | £4.15.0 | ||||||||
| Total | £9.19.6 | ||||||||
| Prooff | |||||||||
| 8 Saddle Horses @ £0.10.0 each | £4.0.0 | ||||||||
| 1 Saddle Horse @ £0.15.0 | £0.15.0 | ||||||||
| £4.15.0 | |||||||||
| 10 per Cent per 31 Geo [George] 3d. on 25 & 29 Geo: [George] 3d | £0.9.6 | ||||||||
| Additional duty per 36 Geo: [George] 3rd | £4.15.0 | ||||||||
| Total | £9.19.6 |
Transcribe other information
[Page] 27
Survey of
CARRIAGE AND SADDLE HORSE TAX. in the Burgh
of Dumbarton from 5 April 1797 To 5 April 1798 By Alexander Connell Surveyor
I Alexander Connell Surveyor aforesaid do hereby certify that upon careful examination, I find
the foregoing duties amount to Nine Pounds nineteen shillings and six pence Sterling and I
further certify that this day I delivered to John McAulay Collector of said duties a duplicate
of the foregoing Account duely compared, which contained an Oath that the foregoing Inhabitants
were served with requisitions, and they are charged the sums to their Names severally set
either agreeable to their return, or the best of my Knowledge & belief, that by law they are
liable therein.
Dumbarton 27th. February 1798
Alexander Connell
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).