, Horse tax - Volume 5 - Burghs (see 'More info' for burgh details), E326/9/5&destination=/virtual-volumes/volume-images/volume_data-E326-9-5/REX01666?image_number=111){kind=link}
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 |
|---|---|---|---|---|---|
| 1786 | John Richardson Esq | 1 | £0.10.0 | ||
| 15 Sep 1786 | Dr [Doctor] R Wood | 2 | £1.0.0 | ||
| James Murray Esqr | 2 | £1.0.0 | |||
| Mungo Murray Esqr | 2 | £1.0.0 | |||
| 18 Sep 1786 | James Dunian Esqr | 1 | £0.10.0 | ||
| James Proudfoot | 1 | £0.10.0 | |||
| David Gardner | 1 | £0.10.0 | |||
| William Ritchie | 1 | £0.10.0 | |||
| John Fleming | 3 | £1.10.0 | |||
| John Miller | 1 | £0.10.0 | |||
| 19 Sep 1786 | Patrick Thomson Junr [Junior] | 1 | £0.10.0 | ||
| Robert Foggo | 1 | £0.10.0 | |||
| 20 Sep 1786 | James Christie | 1 | £0.10.0 | ||
| David Miller | 1 | £0.10.0 | |||
| William Blyth | 1 | £0.10.0 | |||
| James Ross Writer | 1 | £0.10.0 | |||
| 21 Sep 1786 | William Morrison | 4 | £2.0.0 | ||
| David Smith Esqr | 2 | £1.0.0 | |||
| Andrew [Mellis] | 1 | £0.10.0 | |||
| Doctor John Stewart | 2 | £1.0.0 | |||
| Doctor C. Robertson | 1 | £0.10.0 | |||
| Patrick Bisset | 1 | £0.10.0 | |||
| 22 Sep 1786 | John Buchan | 1 | £0.10.0 | ||
| James Forbes | 2 | £1.0.0 | |||
| Daniel McPherson | 3 | £1.10.0 | |||
| Charles Anderson | 1 | £0.10.0 | |||
| John Murrie | 1 | £0.10.0 | |||
| Stewart Imrie | 1 | £0.10.0 | |||
| Patrick Letham | 1 | £0.10.0 | |||
| Alexander Proudfute | 1 | £0.10.0 | |||
| John Sutton | 1 | £0.10.0 | |||
| John Whittet | 1 | £0.10.0 | |||
| James Taylor | 1 | £0.10.0 | |||
| Laurence Buchan | 1 | £0.10.0 | |||
| David Taylor | 1 | £0.10.0 | |||
| Thomas Rutherford | 1 | £0.10.0 | |||
| 49 | at 10/ [£0.10.0] | £24.10.0 |
Transcribe other information
[Page] 111
A Survey of the Rates and Duties of Carriage & Saddle Horses
in the Town of Perth from 5th Apr 1786 to 5 Apr 1798 by Laurence Buchan Surveyor
Perth 12 December 1786 I Laurence Buchan Surveyor
aforesaid do hereby certify that upon careful Examination of the
foregoing several Rates and Duties I find they amount in
Whole to Twenty four pounds Ten shillings stg [sterling] and this date
I delivered to Mr Patrick Miller Collector of the said duties for the
Town aforesaid an Exact Duplicate of the Above duly Examined
and compared with the foregoing Notes being left with the
several Masters and Mistresses or at their dwelling houses to
which their returns were made
Laurence Buchan Surveyor
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).