, 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=99){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 |
|---|---|---|---|---|---|---|---|---|---|
| 26 Jun 1797 | Baillie Alexander Learmonth | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | |||
| Robert Fram Flesher | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Mr Alexander Napier | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Mr Thomas Baird Surgeon | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Provost Clarke | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Mr James Paul Brewer | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| 27 Jun 1797 | Mr Andrew Bartholomeu | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | |||
| 4 Jul 1797 | Mr William Burnside | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | |||
| 27 Jun 1797 | Mr Alexander Baird Mercht [Merchant] | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | |||
| Mr Joseph Spence Tanner | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Provost James Andrew | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Mr James Meikle Clerk to Provost Andrew | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Mr Richard Forrester | 2 | 1 | 1 | £1.5.0 | £0.2.6 | £1.5.0 | |||
| Totall | 14 | 13 | 1 | £7.5.0 | £0.14.6 | £7.5.0 | |||
| Proof | |||||||||
| 13 Horses @ £0.10.0 | £6.10.0 | ||||||||
| 1 Horse @ £0.15.0 | £0.15.0 | ||||||||
| £7.5.0 | |||||||||
| To the 10 P [Per] Ct [Cent] thereon | £0.14.6 | ||||||||
| To the Additional Duty | £7.5.0 | ||||||||
| Totall | £15.4.6 | ||||||||
Transcribe other information
[Page] 99
Survey of the CARRIAGE AND SADDLE HORSE TAX. in the Borough of
Linlithgow from the 5 April 1797 to the 5 April 1798, James Watsone Surveyor
I James Watsone Surveyor aforesaid do hereby Certify that upon careful
examination of the foregoing Rates and Duties I find they amount
in whole to the sum of Fifteen pounds four shillings & six pence
Str [Sterling] And that upon the Eight day of November last I delivered to
Mr William Napier Collector for the said Borough of Linlithgow an
exact Dupplicate of the foregoing Survey which contained my Oath
that the several persons before named were duly served with
Requisitions and Notices whereby they were to be charged with
the several Duties hereby Certified to be due by them
Linlithgow 5 December 1797 James Watsone Surveyor
Transcriber's notes
Scribe has used double lower case ff to indicate capital F: see fflesher. Not consistent as he also uses F: see Fram and Forrester.
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).