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 |
|---|---|---|---|---|---|
| 1797 | Royal Burgh of Irvine | ||||
| 7 Oct 1797 | Honble. [Honourable] Patrick Boyle | 3 | 3 | £0.11.3 | £0.2.3.0 |
| 9 Oct 1797 | Capn. [Captain] Campbell | 2 | 2 | £0.7.6 | £0.1.6.0 |
| Total | 5 | 5 | £0.18.9 | £0.3.9.0 |
Transcribe other information
[Page] 83
Additional Duty on CARRIAGE and SADDLE HORSE TAX, per 37 Geo. [George] III Cap 134
Survey of the Additional Rates and Duties on Carriage and Saddle Horses
within the Royal Burgh of Irvine from 5th July 1797 to 5th April 1798
By Robert Aiken
Proof
5 Horses at £0.3.9 each is £0.18.9
20 pr Ct [per Cent] pr [per] 37. Geo. [George] IIId is £0.3.9
Total £1.2.6
I Robert Aiken Surveyor aforesaid Do hereby Certify that upon care-
full Examination of the foregoing Rates and Duties, I find they
Amount by Proof to one pound, two Shillings and Six pence Sterling
and that conform to this Receipt there was delivered to Mr William
Templeton Collector of said Duties an exact Duplicate of this Ac-
count, which contained my oath that Requisitions were de-
livered or left and that the Rates and Duties charged in the said Ac-
count were just and true to the best of my Skill knowledge and Be-
leif and no Person omitted known to me who ought to have been charged.
Robert Aiken
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).