, 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=91){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 |
|---|---|---|---|---|---|---|---|---|---|
| -- Sep 1797 | Mr. David Wemyfs W.S. [Writer to the Signet] | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | |||
| Mr. George Heggie | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Dr. [Doctor] John Black | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Capt. [Captain] George Birrel | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Provost Birrel | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| John Hutchison Butcher | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| John Herron Butcher | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| John Moodie | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Mr Walter Fergus | 2 | 1 | 1 | £1.5.0 | £0.2.6 | £1.5.0 | |||
| Dr. [Doctor] Moodie | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Dempster and Leslie | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| 12 | 11 | 1 | £6.5.0 | £0.12.6 | £6.5.0 |
Transcribe other information
Survey of the CARRIAGE AND SADDLE HORSE TAX. in the Royalty of
Kirkaldy from 5 April 1797 to 5 April 1798 James Millar Surveyor
[Page] 91
Proof 11 Horses at 10/. [£0.10.0] £5.10.0
1 Horse at 15/. [£0.15.0] £0.15.0
10 per Cent £0.12.6
[Total] £6.17.6
Add. [Additional] duty 36 G. [George] 3 £6.5.0
£13.2.6
I James Millar Surveyor aforesaid hereby Certify that upon careful examination
of the above rates and duties I find they amount to the Sum of Thirteen pounds two
Shillings and Six pence Sterg. [Sterling] And that upon the ... Day of ........... I delivered to Mr.
William Drysdale Collector of said Duties an exact duplicate of this account which cont. [contained]
my Oath that the above Inhabitants were duly served with Requisitions, and that
they are charged conform to their own Returns or the best Information
James Millar 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).