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 | Colonel De Peyster | 2 | 1 | 1 | £1.5.0 | £0.2.6 | £1.5.0 | ||
| Capt. [Captain] Hamilton | 3 | 1 | 2 | £2.5.0 | £0.4.6 | £2.5.0 | |||
| Rev Dr. [Reverend Doctor] Babington | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| George Grieve | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| 12 Dec 1797 | Capt. [Captain] Riddell | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | |||
| William Robertson vintr. [vintner] | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| 13 Dec 1797 | Edward Maxwell Esq. | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | |||
| William McLellan Mt. [Merchant] | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| John Johnstone Younger of Castlehill | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Rev Dr. [Reverend Doctor] Burnside | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Lady Carnwath | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Thomas Boyd | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| 14 Dec 1797 | Mrs C Maxwell Kirkconnel | 2 | 1 | 1 | £1.5.0 | £0.2.6 | £1.5.0 | ||
| Dr [Doctor] Maxwell | 2 | 1 | 1 | £1.5.0 | £0.2.6 | £1.5.0 | |||
| Alexander Copland Esq | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Dr. [Doctor] Mundell | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Mrs Lowthian | 2 | 1 | 1 | £1.5.0 | £0.2.6 | £1.5.0 | |||
| Hugh McCornock for Caledonian Hunt | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| 15 Dec 1797 | William Grierson Junr. [Junior] mt. [ merchant] | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | |||
| Messrs Gillespies | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Capt. [Captain] A. Gordon Pleasance | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| William Gordon writer | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Thomas Gordon baker | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| James Borthwak | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| over | 30 | 24 | 4 | 2 | £16.15.0 | £1.13.6 | £16.15.0 |
Transcribe other information
[Page] 29
Survey of the CARRIAGE AND SADDLE HORSE TAX. in the burgh
[of] Dumfries from 5 April 1797 to 5 April 1798 by William Laidlaw
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).