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 |
|---|---|---|---|---|---|---|---|---|---|
| Brot. [Brought] forward | 78 | 60 | 13 | 5 | £44.2.6 | £4.8.3 | £44.2.6 | ||
| Mr Solr [Solicitor] Genl. [General] Blair | 4 | 1 | 3 | £3.2.6 | £0.6.3 | £3.2.6 | |||
| Claud Russell lodg. wt [Lodger with] David Russell | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Dr [Doctor] Hill | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Lord Glenlee | 4 | 1 | 3 | £3.2.6 | £0.6.3 | £3.2.6 | |||
| Thomas Lauder Grocer Cowgate | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| John Dickson Advte. [Advocate] Mercht. [Merchant] Steet | 2 | 1 | 1 | £1.5.0 | £0.2.6 | £1.5.0 | |||
| John Gloag Mercht. [Merchant] | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Archibald Gibson writer | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| William Dick Mercht. [Merchant] | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Archibald Campbell Brewer | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Thomas Potts Grocer | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Robert Lee horse hyrer | 2 | 1 | 1 | £1.5.0 | £0.2.6 | £1.5.0 | |||
| David Urquhart horse hyrer | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| George Caldwell horse hyrer Grass Market | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| William Murray Baker | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| James Gordon Brewer | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Thomas Hotchkis Brewer | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| 14 Sep [1797] | Gregor Drummond Flesher | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | |||
| David Williamson Lodg wt [lodger with] George Muschet | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| 15 Sep [1797] | William Scott Plumber | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | |||
| John Wilson Coach Mr [Maker] Princes Street | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| James Hamilton upholr. [upoholsterer] | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| William Robertson Esqr. | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Colin Mckenzie lodg. wt [lodger with] Alexander Mckenzie | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| John Melliss Flesher | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Capt: [Captain ] Swindell | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| James Gibson writer | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| William Beveridge writer | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Mungo Fleming | 2 | 1 | 1 | £1.5.0 | £0.2.6 | £1.5.0 | |||
| William Mcdonald writer | 3 | 1 | 2 | £2.5.0 | £0.4.6 | £2.5.0 | |||
| Carry forward | 119 | 90 | 16 | 13 | £68.7.6 | £6.16.6 | £68.7.6 |
Transcribe other information
[Page] 43
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).