, 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=47){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 |
|---|---|---|---|---|---|---|---|---|---|
| Brot [Brought] forward | 107 | 60 | 24 | 23 | £68.2.6 | £6.16.3 | £68.2.6 | ||
| David Balfour writer | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| John Dundas writer | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Hugh Corrie writer | 2 | 1 | 1 | £1.5.0 | £0.2.6 | £1.5.0 | |||
| Archibald Milne writer | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| William Dallas writer | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Alexander Wight writer | 2 | 1 | 1 | £1.5.0 | £0.2.6 | £1.5.0 | |||
| Alexander Murray Guthrie | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| John Home Esq | 2 | 1 | 1 | £1.5.0 | £0.2.6 | £1.5.0 | |||
| John James Edmondstone Advt, [Advocate] | 2 | 1 | 1 | £1.5.0 | £0.2.6 | £1.5.0 | |||
| William Blair writer | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| 23 Sep 1797 | William Handyside writer | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | |||
| Andrew Blane writer | 2 | 1 | 1 | £1.5.0 | £0.2.6 | £1.5.0 | |||
| Cap: [Captain] Irvine | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| James Rose writer | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| William Wilson lodg wt [lodger with ] Mrs Wilson | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Robert Hog Baker | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Coll. [Colonel] Mcdonald writer | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Robert Craigie | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| John White Advt. [Advocate] | 2 | 1 | 1 | £1.5.0 | £0.2.6 | £1.5.0 | |||
| William Dalziell writer | 2 | 1 | 1 | £1.5.0 | £0.2.6 | £1.5.0 | |||
| David Cathcart Advt. [Advocate] | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Frederick Fotheringham writer | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Archibald Burnet Esq. | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| John Aytoun Esq | 2 | 1 | 1 | £1.5.0 | £0.2.6 | £1.5.0 | |||
| George Russell writer | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| James Gordon Advt [Advocate] | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Revd. [Reverend] Daniel Sandford | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Colin McLaurin Advt[ Advocate] | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Col: [Colonel] Duncan | 2 | 1 | 1 | £1.5.0 | £0.2.6 | £1.5.0 | |||
| James Drummond writer | 2 | 1 | 1 | £1.5.0 | £0.2.6 | £1.5.0 | |||
| Carry forward | 147 | 90 | 34 | 23 | £90.12.6 | £9.1.3 | £90.12.6 |
Transcribe other information
[Page] 47
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).