, 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=42){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 |
|---|---|---|---|---|---|---|---|---|---|
| 17 Jul 1798 | Brot [Brought] forward | 37 | 30 | 4 | 3 | £20.12.6 | £2.1.3 | £20.12.6 | |
| James Brown Stay Mr [Maker] | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Archibald Menzies Mercht [Merchant] | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Forrest Dewar Surgeon | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| 18 Jul 1798 | Thomas Hutchison Baker | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | |||
| James White Druggist | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| 19 Jul 1798 | William Swanson Teacher | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | |||
| John McGlashan writer | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| 5 Sep 1798 | George Williamsons Messr [Messenger] | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | |||
| John Cunningham Meal Market Stairs | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| 6 Sep 1798 | William Hutcheson writer Turks Close | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | |||
| 7 Sep 1798 | Robert Sanderson Mercht. [Merchant] Riddles Close | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | |||
| James Hunter Baker West Bow | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| James Irvine Horse Hyrer | 2 | 1 | 1 | £1.5.0 | £0.2.6 | £1.5.0 | |||
| David Braid Horse Hyrer | 2 | 1 | 1 | £1.5.0 | £0.2.6 | £1.5.0 | |||
| 8 Sep 1798 | Alexander Hislop Horse Hyrer | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | |||
| Thomas Penney Horse Hyrer Cowgate foot | 3 | 1 | 2 | £2.5.0 | £0.4.6 | £2.5.0 | |||
| Isaac Salter Brewer | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| 11 Sep 1798 | Thomas Smith writer Argyle Square | 2 | 1 | 1 | £1.5.0 | £0.2.6 | £1.5.0 | ||
| Alexander Grant Writer | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Revd. Dr [Reverend Doctor] Hugh Blair | 2 | 1 | 1 | £1.5.0 | £0.2.6 | £1.5.0 | |||
| Lord Dunsinnan | 2 | 1 | 1 | £1.5.0 | £0.2.6 | £1.5.0 | |||
| James Montgomery Esq. | 2 | 1 | 1 | £1.5.0 | £0.2.6 | £1.5.0 | |||
| Henry Guthrie writer | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| John Russell writer | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| James Russell Surgeon | 2 | 1 | 1 | £1.5.0 | £0.2.6 | £1.5.0 | |||
| John Pringle Esq. | 2 | 1 | 1 | £1.5.0 | £0.2.6 | £1.5.0 | |||
| 12 Sep 1798 | Walter Brown Mercht. [Merchant] | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | |||
| John Davidson Esq. | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| George Home Esq | 2 | 1 | 1 | £1.5.0 | £0.2.6 | £1.5.0 | |||
| Andrew Stewart writer | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Carry forward | 78 | 60 | 13 | 5 | £44.2.6 | £4.8.3 | £44.2.6 |
Transcribe other information
[Page] 42
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).