, 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=71){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 |
|---|---|---|---|---|---|---|---|---|---|
| Abstract of the foregoing duties | |||||||||
| Page 1 Division 1st. | 9 | 8 | 1 | £4.15.0 | £0.9.6 | £4.15.0 | |||
| 2nd. | 4 | 4 | £2.0.0 | £0.4.0 | £2.0.0 | ||||
| Page 2 Division 3rd. | 12 | 10 | 2 | £6.10.0 | £0.13.0 | £6.10.0 | |||
| 4. | 4 | 3 | 1 | £2.5.0 | £0.4.6 | £2.5.0 | |||
| 5. | 5 | 5 | £2.10.0 | £0.5.0 | £2.5.0 | ||||
| 6. | 5 | 4 | 1 | £2.15.0 | £0.5.6 | £2.15.0 | |||
| Page 3 Division 7. | 14 | 13 | 1 | £7.5.0 | £0.14.6 | £7.5.0 | |||
| 8 | 7 | 1 | £4.5.0 | £0.8.6 | £4.5.0 | ||||
| Page 4 Division 9 | 21 | 18 | 3 | £11.5.0 | £1.2.6 | £11.5.0 | |||
| 10 | 8 | 7 | 1 | £4.5.0 | £0.8.6 | £4.5.0 | |||
| 11 | 4 | 3 | 1 | £2.5.0 | £0.4.6 | £2.5.0 | |||
| Page 6 Division 12 | 26 | 23 | 1 | 2 | £14.0.0 | £1.8.0 | £14.0.0 | ||
| Page 7 Division 13 | 26 | 26 | £13.0.0 | £1.6.0 | £13.0.0 | ||||
| Page 8 Division 14 | 25 | 22 | 1 | 2 | £13.10.0 | £1.7.0 | £13.10.0 | ||
| 15 | 16 | 11 | 5 | £9.5.0 | £0.18.6 | £9.5.0 | |||
| Page 9 Division 16 | 12 | 11 | 1 | £6.5.0 | £0.12.6 | £6.5.0 | |||
| 17 | 9 | 8 | 1 | £4.15.0 | £0.9.6 | £4.15.0 | |||
| Page 10 Division 18 | 9 | 9 | £4.10.0 | £0.9.0 | £4.10.0 | ||||
| 20 & 21 | 2 | 2 | £1.0.0 | £0.2.0 | £1.0.0 | ||||
| Page 11 Division 22 | 14 | 13 | 1 | £7.5.0 | £0.14.6 | £7.5.0 | |||
| 23 | 7 | 7 | £3.10.0 | £0.7.0 | £3.10.0 | ||||
| Page 12 Division 24 | 14 | 9 | 3 | 2 | £8.10.0 | £0.17.0 | £8.10.0 | ||
| 263 | 232 | 25 | 6 | £140.0.0 | £14.0.0 | £140.0.0 | |||
| 10 per Cent pr 31st Geo: [George] 3d | £14.0.0 | ||||||||
| Addl [Additional] duty pr 36 Geo: [George] 3d | £140.0.0 | ||||||||
| Total | £294.0.0 | ||||||||
| 232 Horses at £0.10.0 | £116.0.0 | ||||||||
| 25 Horses at £0.15.0 | £18.15.0 | ||||||||
| 6 Horses at £0.17.6 | £5.5.0 | ||||||||
| £140.0.0 | |||||||||
| 10 per cent as above | £14.0.0 | ||||||||
| additional duty | £140.0.0 | ||||||||
| £294.0.0 |
Transcribe other information
[Page] 71
I George Storie Surveyor aforesaid Do Certify that upon careful examination find the foregoing
Duties Amount to Two Hundred and Ninety four pounds Sterling and that this day I delivered
to John Carlyle Principal Collector of these duties an exact duplicate of this Account examined
and Compared which contained my Oath that the Several Inhabitants were served with Requisitions
and that they are charged Conform to their Returns, or my knowledge and belief that they liable in said
duties
Glasgow 3d March 1798 George Storie, Surveyor
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).