, 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=48){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 | 147 | 90 | 34 | 23 | £90.12.6 | £9.1.3 | £90.12.6 | ||
| William Holle writer | 2 | 1 | 1 | £1.5.0 | £0.2.6 | £1.5.0 | |||
| Cap : [Captain] Brown | 2 | 1 | 1 | £1.5.0 | £0.2.6 | £1.5.0 | |||
| Thomas Cranston writer | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| James Davidson | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| 25 Sep 1797 | Col:[Colonel] Baillie | 2 | 1 | 1 | £1.5.0 | £0.2.6 | £1.5.0 | ||
| James Skene Esq. lodg wt [lodging with] William Skene | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Henry Jardine Esq. | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Robert Hill W:S [Writer to the Signet] | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Archibald Douglas writer | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| James Tait Builder | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Cap: [Captain] Walter Watson | 2 | 1 | 1 | £1.5.0 | £0.2.6 | £1.5.0 | |||
| Mrs Simpson | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Sir John Sinclair Bart. [Baronet] | 2 | 1 | 1 | £1.5.0 | £0.2.6 | £1.5.0 | |||
| 12 Jul 1797 | Hugh Smyth Mercer Weirs Close | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | |||
| 2d Division | 166 | 104 | 39 | 23 | £101.7.6 | £10.2.9 | £101.7.6 | ||
| Abstract | |||||||||
| 1st Division to Page 4 | 171 | 120 | 29 | 22 | £101.0.0 | £10.2.0 | £101.0.0 | ||
| 2d 8 | 166 | 104 | 39 | 23 | £101.7.6 | £10.2.9 | £101.7.6 | ||
| Total | 337 | 224 | 68 | 45 | £202.7.6 | £20.4.9 | £202.7.6 | ||
| Proof | |||||||||
| 224 horses at £0.10.0 Each | £112.0.0 | £11.4.0 | |||||||
| 68 horses at £0.15.0 Each | £51.0.0 | £5.2.0 | |||||||
| 45 Horses at £0.17.6 | £39.7.6 | £3.18.9 | |||||||
| £202.7.6 | £20.4.9 | ||||||||
| £202.7.6 at 10 per cent | £20.4.9 | ||||||||
| Addl [Additional] Duty of 36th. Geo: [George] III d | £202.7.6 | ||||||||
| Total | £424.19.9 | ||||||||
| Amount brought down | 337 | 224 | 68 | 45 | £202.7.6 | £20.4.9 | £202.7.6 | ||
| 18 Sep 1797 | Mr Abercromby Genl. [General] Abercromby eldest son | 2 | 1 | 1 | £1.5.0 | £0.2.6 | £1.5.0 | ||
| Grand Total | 339 | 225 | 69 | 45 | £203.12.6 | £20.7.3 | £203.12.6 |
Transcribe other information
[Page] 48
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).