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 |
|---|---|---|---|---|---|
| 01 Jun 1797 | John Richardson Esqr | 2 | £0.7.6 | £0.1.6.0 | |
| Doctor Alexander Stewart Esqr | 2 | £0.7.6 | £0.1.6.0 | ||
| James Murray Esqr | 2 | £0.7.6 | £0.1.6.0 | ||
| 6 | £1.2.6 | £0.4.6.0 | |||
| £1.2.6.0 |
Transcribe other information
[Page] 99
A Survey of the Rates and Duties on Carriage & Saddle Horses
in the Town of Perth from 5 July 1797 to 5th April 1798 by Laurence Buchan Surveyor
Proof
6 at £0.3.9 £1.2.6
£1.2.6 at 20 p Ct [per Cent] £0.4.6
£1.7.0 £1.7.0
Perth 13 March 1798 I Laurence Buchan Surveyor
aforesaid do hereby certify That upon careful Examination of the
foregoing duties I find they amount to One pound Seven Shg [Shilling]
Str [Sterling] and that upon the 12th Curr [Current] I delivered to Mr Patrick Miller Collr [Collector]
of the said Duties for the Toun aforesaid an Exact duplicate of the
Above requisitions being left with the inhabitants or at their
dwelling houses
Laurence Buchan 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).