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 |
|---|---|---|---|---|---|---|---|---|---|
| 1797 | Royal Burgh of Irvine | ||||||||
| 7 Oct 1797 | Capn. [Captain] Davidson | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | |||
| Honbl. [Honourable] Patrick Boyle | 3 | 1 | 2 | £2.5.0 | £0.4.6 | £2.5.0 | |||
| Dr. [Doctor] Walker | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| 9 Oct 1797 | Capn. [Captain] John Campbell | 2 | 1 | 1 | £1.5.0 | £0.2.6 | £1.5.0 | ||
| Collector Cunningham | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Messr. J and D Bryces Mercht. [Merchants] | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| 10 Oct 1797 | Mr. Maxwell Writer | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | |||
| John Syms Horse Setter | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| William Fletcher Flesher | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| James Smith Flesher | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Thomas Young Horse Setter | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Total | 14 | 11 | 1 | 2 | £8.0.0 | £0.16.0 | £8.0.0 |
Transcribe other information
[Page] 83
Survey of the Rates and Duties on Carriage and Saddle Horses within the Royal Burgh
of Irvine From 5th April 1797 to 5th April 1790 By Robert Aiken
Proof
11 Horses at 10/ [£0.10.0] each is £5.10.0
1 horse at 15/ [0.15.0] each is £0.15.0
2 Horses at 17/6 [0.17.6] each is £1.15.0
£8.0.0
10 pr [per] Cent pr [per] 31 George III £0.16.0
£8.16.0
Add. [Additional] Duty pr [per] 36 George III £8.0.0
£16.16.0
I Robert Aiken Surveyor aforsaid Do hereby Certify
That upon Careful Examination of the foregoing Rates & Duties
I find they Amount by the above proof to Sixteen pounds
Sixteen shillings Sterling And that (conform to his Receipt)
there was delivered to Mr William Templeton Collector of said
Duties an exact Duplicate of this Account which contained my
Oath that Requisitions were delivered or left, And that the
Rates and Duties charged in said Account were just and true
to the best of my Skill knowledge and belief And no person
known to me, Omitted who ought to have been Charged
Robert Aiken
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).