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 |
|---|---|---|---|---|---|---|---|---|---|
| Division [1] | |||||||||
| Malcolm McLeod | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Hugh [Baird] | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Campbell James Petershill | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Thomas Stewart | 2 | 1 | 1 | £1.5.0 | £0.2.6 | £1.5.0 | |||
| Fleming Pinkstane | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Charles Abercrombie [County Land Surveyor] | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| John Bennet | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| John & Robert Tenant | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| 9 | 8 | 1 | £4.15.0 | £0.9.6 | £4.15.0 | ||||
| 2nd Division | |||||||||
| Professor Milne College | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Doctor Jeffrey | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Proffessor Jarden | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Proffessor Richardson | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| 4 | 4 | £2.0.0 | £0.4.0 | £2.0.0 | |||||
| 3rd Division | |||||||||
| James [Swanson] Merchant | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| James Gordon Merchant | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| William McConochie [Lodger] | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| John Buchanan Horsesetter | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| George Provan Drysalter | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Allan Thomson Vintner | 2 | 1 | 1 | £1.5.0 | £.2.6 | £1.5.0 | |||
| Watson Arthur & Co [Company] | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| McBrayne Stenhouse & Co [Company] | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| forward | 9 | 8 | 1 | £4.15.0 | £0.9.6 | £4.15.0 |
Transcribe other information
[Page] 59
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).