Volume contents
- 1 - 1797-8 additional , Renfrewshire
- 9 - 1797-8 additional , Ross-shire
- 13 - 1797-8 additional , Roxburghshire
- 21 - 1797-8 additional , Selkirkshire
- 23 - 1797-8 additional , Stirlingshire
- 31 - 1797-8 additional , West Lothian
- 35 - 1797-8 additional , Wigtownshire
- 39 - 1797-8 additional , Aberdeen burgh
- 43 - 1797-8 additional , Annan burgh
- 45 - 1797-8 additional , Arbroath burgh
- 47 - 1797-8 additional , Ayr burgh
- 49 - 1797-8 additional , Banff burgh
- 51 - 1797-8 additional , Brechin burgh
- 53 - 1797-8 additional , Cullen burgh
- 55 - 1797-8 additional , Cupar burgh
- 57 - 1797-8 additional , Dumbarton burgh
- 59 - 1797-8 additional , Dumfries burgh
- 61 - 1797-8 additional , Dundee burgh
- 63 - 1797-8 additional , Edinburgh city
- 71 - 1797-8 additional , Forres burgh
- 73 - 1797-8 additional , Glasgow burgh
- 77 - 1797-8 additional , Haddington royalty
- 79 - 1797-8 additional , Inveraray burgh
- 81 - 1797-8 additional , Inverness burgh
- 83 - 1797-8 additional , Irvine burgh
- 85 - 1797-8 additional , Jedburgh burgh
- 87 - 1797-8 additional , Kinghorn burgh
- 89 - 1797-8 additional , Kirkcaldy burgh
- 91 - 1797-8 additional , Linlithgow burgh
- 93 - 1797-8 additional , Montrose burgh
- 97 - 1797-8 additional , North Berwick burgh
- 99 - 1797-8 additional , Perth burgh
- 101 - 1797-8 additional , St Andrews royalty
- 103 - 1797-8 additional , Stirling burgh
- 105 - 1797-8 additional , Stranraer burgh
- 107 - 1797-8 additional , Tain burgh
- 109 - 1797-8 additional , Wigtown burgh
| Date | Masters/mistresses names and designations | Actual # of horses | Additional duty | Duty for 9 months | 20% per 37 George III |
|---|---|---|---|---|---|
| Nov 1797 | Major Baillie | 2 | 2 | £0.7.6 | £0.1.6.0 |
| Prooff 2 Horses @ £0.3.9 each for 9 Mos. [Months] | £0.7.6 | ||||
| 20 P Ct [Percent] 37 Geo 3d [George III] | £0.1.6 | ||||
| £0.9.0 | £0.9.0.0 |
Transcribe other information
[Page] 107
Survey of the Additional Rates & Duties on Carriage and Saddle
Horses arrisen in the Burgh of Tain from 5 July 97 till 5 Apl. [April]
1798 by William Murray Surveyor
18 Nov 1797
I William Murray Surveyor do Certify that upon carefull
Examination of the foregoing Additional Rates & Duties, I
find the Sum amounts to Nine shillings Sterling & I do
further Certify, that the above Account Contains the Greatest
Number of Horses returned to Me within this Burgh, By
those Who Kept More than one.
William Murray Surveyor
Scottish Exchequer (Tax Records), Horse tax - Volume 33 - Counties (R-W) and Burghs (see 'More info' for county/burgh details), E326/9/33
This volume contains information on who paid horse tax in the counties of Renfrewshire, Ross-shire, Roxburghshire, Selkirkshire, Shetland (lordship of Zetland), Stirlingshire, Sutherland, West Lothian (Linlithgowshire), and Wigtownshire, as well as the burghs of Aberdeen, Annan, Arbroath (Aberbrothock), Ayr, Banff, Brechin, Cullen, Cupar, Dumbarton, Dumfries, Dundee, Edinburgh, Elgin, Forres, Glasgow, Haddington, Inveraray, Inverness, Irvine, Jedburgh, Kinghorn, Kirkcaldy, Linlithgow, Montrose, North Berwick, Perth, St Andrews, Stirling, Stranraer, Tain, and Wigtown, between the 5th of July 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).