, 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=93){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 |
|---|---|---|---|---|---|---|---|---|---|
| 1797 | Kirkcudbright Burgh | ||||||||
| 24 Jul 1797 | Mr William MacWhinnie | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | |||
| Capt. [Captain] Robert Carmichael | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| John McClure Mercht. [Merchant] | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| William Lenox Merchant | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Andrew Muir Merchant | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Dr. [Doctor] John Walker Physician | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| William Johnston of Mayfield | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| James Dalyell Esq. of Barncrosh | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| John Thomson Writer | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Thomas Bushby Esq. Colr [Collector] of Customs | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Alexander Melville Factor to Lord Selkirk | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| John Somerville Writer | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Alexander Carmont Horse Hirer | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| John Morison Horse Hirer | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Thomas McLellan Mercht. [Merchant] | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| David Nish | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Francis Walker Watchmaker | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Thomas Forest Surgeon | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| David Sproat Esq. of Portmary | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| 19 | 19 | £9.10.0 | £0.19.0 | £9.10.0 | |||||
| Proof | 19 Horses at 10/- [£0.10.0] is | £9.10.0 | |||||||
| Ten per Cent is | £0.19.0 | ||||||||
| Addl. [Additional] duty double the former | £9.10.0 | ||||||||
| £19.19.0 | Total |
Transcribe other information
[Page] 93
Survey of the CARRIAGE AND SADDLE HORSES TAX. in the Burgh of
Kirkcudbright from the 5th day of April 1797 to the 5th Apl. [April] 1798 By David Mcmillan Survr. [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).