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 | 49 | 30 | 10 | 9 | £30.7.6 | £3.0.9 | £30.7.6 | ||
| 21 Sep 1797 | John Dickson writer | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | |||
| John Hay Banker | 3 | 1 | 2 | £2.5.0 | £0.4.6 | £2.5.0 | |||
| Sir James Riddell | 2 | 1 | 1 | £1.5.0 | £0.2.6 | £1.5.0 | |||
| Lady Christian Graham | 2 | 1 | 1 | £1.5.0 | £0.2.6 | £1.5.0 | |||
| Sir William Forbes Bart. [Baronet] | 2 | 1 | 1 | £1.5.0 | £0.2.6 | £1.5.0 | |||
| Samuel Anderson | 3 | 1 | 2 | £1.5.0 | £0.2.6 | £1.5.0 | |||
| Mrs Genl [General] Campbell | 2 | 1 | 1 | £1.5.0 | £0.2.6 | £1.5.0 | |||
| Dr [Doctor] Tennent | 5 | 1 | 4 | £4.0.0 | £0.8.0 | £4.0.0 | |||
| Mrs Murray | 2 | 1 | 1 | £1.5.0 | £0.2.6 | £1.5.0 | |||
| William Murray Esq. lodg wt [lodge with] Mrs Murray | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Mrs Hay | 2 | 1 | 1 | £1.5.0 | £0.2.6 | £1.5.0 | |||
| Mrs Spiers | 2 | 1 | 1 | £1.5.0 | £0.2.6 | £1.5.0 | |||
| Miss Spiers | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Lt Col. [Lieutenant Colonel] Alexander Murray | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Neil Ferguson Advt. [Advocate] | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Mrs Fotheringham | 2 | 1 | 1 | £1.5.0 | £0.2.6 | £1.5.0 | |||
| James Mansfield Esq | 3 | 1 | 2 | £2.5.0 | £0.4.6 | £2.5.0 | |||
| Alexander Blair Writer | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Joseph Cauvin writer | 2 | 1 | 1 | £1.5.0 | £0.2.6 | £1.5.0 | |||
| Mrs McKonochie | 2 | 1 | 1 | £1.5.0 | £0.2.6 | £1.5.0 | |||
| John Anderson writer | 5 | 1 | 4 | £4.0.0 | £0.8.0 | £4.0.0 | |||
| Mrs Smyth | 2 | 1 | 1 | £1.5.0 | £0.2.6 | £1.5.0 | |||
| Charles Stewart W:S [Writer to the Signet] | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Charles Hay Advt. [Advocate] | 2 | 1 | 1 | £1.5.0 | £0.2.6 | £1.5.0 | |||
| Vans Hathorn writer | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| James Ferrier writer | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| 22 Sep 1797 | John Ainsley Land Surveyor | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | |||
| James Hay writer Hanover Street | 2 | 1 | 1 | £1.5.0 | £0.2.6 | £1.5.0 | |||
| Andrew Wardrope Surgeon | 2 | 1 | 1 | £1.5.0 | £0.2.6 | £1.5.0 | |||
| Major Mackay lodg wt [lodge with] Mrs Powlett | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Carry forward | 107 | 60 | 24 | 23 | £68.2.6 | £6.16.3 | £68.2.6 |
Transcribe other information
[Page] 46
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).