Volume contents
- 1 - 1786-7 Burghs , Aberdeen
- 5 - 1786-7 Burghs , Annan
- 7 - 1786-7 Burghs , Anstruther Easter
- 9 - 1786-7 Burghs , Arbroath
- 11 - 1786-7 Burghs , Ayr
- 16 - 1786-7 Burghs , Banff
- 17 - 1786-7 Burghs , Brechin
- 19 - 1786-7 Burghs , Burntisland
- 21 - 1786-7 Burghs , Campbeltown
- 23 - 1786-7 Burghs , Crail
- 25 - 1786-7 Burghs , Cupar
- 27 - 1786-7 Burghs , Dingwall
- 29 - 1786-7 Burghs , Dumbarton
- 31 - 1786-7 Burghs , Dumfries
- 35 - 1786-7 Burghs , Dunbar
- 37 - 1786-7 Burghs , Dundee
- 41 - 1786-7 Burghs , Dunfermline
- 43 - 1786-7 Burghs , Dysart
- 45 - 1786-7 Burghs , Edinburgh
- 53 - 1786-7 Burghs , Elgin
- 55 - 1786-7 Burghs , Forfar
- 57 - 1786-7 Burghs , Forres
- 59 - 1786-7 Burghs , Fortrose
- 61 - 1786-7 Burghs , Glasgow
- 75 - 1786-7 Burghs , Haddington
- 79 - 1786-7 Burghs , Inveraray
- 81 - 1786-7 Burghs , Inverkeithing
- 83 - 1786-7 Burghs , Irvine
- 85 - 1786-7 Burghs , Jedburgh
- 87 - 1786-7 Burghs , Kinghorn
- 89 - 1786-7 Burghs , Kirkcaldy
- 91 - 1786-7 Burghs , Kirkcudbright
- 93 - 1786-7 Burghs , Kirkwall
- 95 - 1786-7 Burghs , Lanark
- 97 - 1786-7 Burghs , Lauder
- 99 - 1786-7 Burghs , Linlithgow
- 101 - 1786-7 Burghs , Lochmaben
- 103 - 1786-7 Burghs , Montrose
- 105 - 1786-7 Burghs , Nairn
- 107 - 1786-7 Burghs , North Berwick
- 109 - 1786-7 Burghs , Peebles
- 111 - 1786-7 Burghs , Perth
- 113 - 1786-7 Burghs , Pittenweem
- 115 - 1786-7 Burghs , Queensferry
- 117 - 1786-7 Burghs , Rothesay
- 119 - 1786-7 Burghs , Rutherglen
- 123 - 1786-7 Burghs , St Andrews
- 125 - 1786-7 Burghs , Sanquhar
- 127 - 1786-7 Burghs , Selkirk
- 129 - 1786-7 Burghs , Stirling
- 133 - 1786-7 Burghs , Stranraer
- 135 - 1786-7 Burghs , Tain
- 137 - 1786-7 Burghs , Whithorn
- 139 - 1786-7 Burghs , Wigtown
| Date | Masters/mistresses names and designations | Actual # | Carriage horses <br>(10s each) | Saddle horses <br>(10s each) | Duty |
|---|---|---|---|---|---|
| 21 Aug 1786 | Mr John Boswall Writer in Ayr | 1 | 1 | £0.10.0 | |
| Christopher Forwalt | 1 | 1 | £0.10.0 | ||
| Collector Wright | 1 | 1 | £0.10.0 | ||
| Mr Steven Architect | 1 | 1 | £0.10.0 | ||
| Mr. David McClure Mercht. [Merchant] | 1 | 1 | £0.10.0 | ||
| Hugh Stevenson Esquire | 2 | 2 | £1.0.0 | ||
| Capt. [Captain] Patrick Hunter | 1 | 1 | £0.10.0 | ||
| Doctor Charles | 1 | 1 | £0.10.0 | ||
| 22 Aug 1786 | Mr. George Dunlop of the Customs | 1 | 1 | £0.10.0 | |
| 23 Aug 1786 | Thomas Boyd Cooper | 1 | 1 | £0.10.0 | |
| Robert Leggat Mercht. [Merchant] | 1 | 1 | £0.10.0 | ||
| Philip Whiteside Surgeon | 1 | 1 | £0.10.0 | ||
| Mr. John Hendry Merchant | 1 | 1 | £0.10.0 | ||
| Daniel Dick Flesher | 1 | 1 | £0.10.0 | ||
| Archibald Haine Merchant | 1 | 1 | £0.10.0 | ||
| Doctor Bone | 1 | 1 | £0.10.0 | ||
| Capt. [Captain] Webster | 1 | 1 | £0.10.0 | ||
| David Limond | 1 | 1 | £0.10.0 | ||
| Deacon Maitland | 1 | 1 | £0.10.0 | ||
| 24 Aug 1786 | John Robb Innkeeper | 1 | 1 | £0.10.0 | |
| John Gray Horsesetter | 1 | 1 | £0.10.0 | ||
| Mr. David Ritchie | 1 | 1 | £0.10.0 | ||
| David Rowan | 1 | 1 | £0.10.0 | ||
| William Boyle Horsesetter | 1 | 1 | £0.10.0 | ||
| Thomas Morton Junior | 1 | 1 | £0.10.00 | ||
| John Aiken | 1 | 1 | £0.10.0 | ||
| John Kerr Junior | 1 | 1 | £0.10.0 | ||
| Mathew Hunter | 1 | 1 | £0.10.0 | ||
| Jean Gillespie | 1 | 1 | £0.10.0 | ||
| James Smith | 1 | 1 | £0.10.0 | ||
| George Gouldie | 1 | 1 | £0.10.0 | ||
| Thomas Boyd Senior | 1 | 1 | £0.10.0 | ||
| William Kerr Junior | 1 | 1 | £0.10.0 | ||
| Thomas Boyd Junior | 1 | 1 | £0.10.0 | ||
| William Kerr Senior | 1 | 1 | £0.10.0 | ||
| George Boyd | 1 | 1 | £0.10.0 | ||
| David Smith | 1 | 1 | £0.10.0 | ||
| Charles Robb | 1 | 1 | £0.10.0 | ||
| Benjamin Graham | 1 | 1 | £0.10.0 | ||
| Andrew Hunter | 1 | 1 | £0.10.0 | ||
| Mr. James Gibb Mercht. [Merchant] | 1 | 1 | £0.10.0 | ||
| Mr. McNeight of Barns | 1 | 1 | £0.10.0 | ||
| Mr. John Brown Carrickvennal | 1 | 1 | £0.10.0 | ||
| William Orr Carrickvennal | 1 | 1 | £0.10.0 | ||
| Mr. Peter Lockart Stank Acre | 1 | 1 | £0.10.0 | ||
| David Boyle | 1 | 1 | £0.10.0 | ||
| Deacon Kirkland | 1 | 1 | £0.10.0 | ||
| 25 Aug 1786 | Major William Montgomery | 1 | 1 | £0.10.0 | |
| Henry Cowan Flesher | 1 | 1 | £0.10.0 | ||
| 1786 | Royal Burgh of Ayr | ||||
| James Watson | 1 | 1 | £0.10.0 | ||
| Carried Over | 51 | 51 | £25.10.0 |
Transcribe other information
From 5th April 1786 to 5th April 1787 By Rob Aiken Surveyor
Transcriber's notes
As the Carriage and Saddle horses have been combined they have all been entered as Carriage.
Scottish Exchequer (Tax Records), Horse tax - Volume 5 - Burghs (see 'More info' for burgh details), E326/9/5
This volume contains information on who paid horse tax in the Scottish burghs of Aberdeen, Annan, Anstruther Easter, Arbroath (Aberdrothock), Ayr, Banff, Brechin, Burntisland, Campbeltown, Crail, Cupar, Dingwall, Dumbarton, Dumfries, Dunbar, Dundee, Dunfermline, Dysart, Edinburgh, Elgin, Forfar, Forres, Fortrose and Rosemarkie, Glasgow, Haddington, Inverary, Inverkeithing, Irvine, Jedburgh, Kinghorn, Kirkcaldy, Kirkcudbright, Kirkwall, Lanark, Lauder, Linlithgow, Lochmaben, Montrose, Nairn, North Berwick, Peebles, Perth, Pittenweem, Queensferry (South Queensferry), Rothesay, Rutherglen, St Andrews, Sanquhar, Selkirk, Stirling, Stranraer, Tain, and Wigtown, between the 5th of April 1786 until the 5th of April 1787.
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).