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 |
|---|---|---|---|---|---|
| 28 Jun 1786 | James Mckinzie | 1 | 1 | £0.10.0 | |
| 30 Jun 1786 | Mr. James Smith | 1 | 1 | £0.10.0 | |
| Bailie John Smith | 2 | 2 | £1.0.0 | ||
| Mefs. [Messrs.] Robert Gellies & Sons | 3 | 3 | £1.10.0 | ||
| Mr David Alerdice at Pitendrich | 1 | 1 | £0.10.0 | ||
| Mr John Spence | 1 | 1 | £0.10.0 | ||
| George Fotheringham | 1 | 1 | £0.10.0 | ||
| Pro. [Provost] John Molison | 1 | 1 | £0.10.0 | ||
| William Palmer | 1 | 1 | £0.10.0 | ||
| Doctr. [Doctor] Henry William Tytler | 1 | 1 | £0.10.0 | ||
| Robert Miller | 1 | 1 | £0.10.0 | ||
| Mr. Andrew Bruce | 1 | 1 | £0.10.0 | ||
| John Bruce | 1 | 1 | £0.10.0 | ||
| Mr. John Seivwright | 1 | 1 | £0.10.0 | ||
| Mr John Bissitt | 1 | 1 | £0.10.0 | ||
| Mr William Blaick Writer | 1 | 1 | £0.10.0 | ||
| James Miller Junr. [Junior] South Port | 1 | 1 | £0.10.0 | ||
| Robert Dalmahoy | 1 | 1 | £0.10.0 | ||
| Doctr. [Doctor] Thomas Birss | 1 | 1 | £0.10.0 | ||
| Totalle | 22 | 22 | £11.0.0 |
Transcribe other information
BRECHIN 7 [Page] 17
Survey of the Dutie on Carriage & Riding Horses arisen in the Burgh of Brec=
hine for one Year commencing the 5 April 1786 & ending April the 5th 1787 by William Greig Survr [Surveyor]
I William Greig Surveyor aforesaid do Hereby Certify that upon carefull exam=
ination of the foregoing Duties I find they Amount in whole to Eleven Pounds
Sterling & that upon the -- day of -- 1787 I delivered to Alexander Valentyne Colector
of the said Duties for Burgh aforesaid an exact Duplicate of the above Account (as will
as will appears from -- ) duly examined & compared with the foregoing which
contained my Oath that Notices were left with the several persons before named
or at their dwelling houses of the Dates annex'd to their respective names requir=
ing them within fourteen Days to give in a list of their Horses retained or
employed by them from the 5th Day of April 1785 to the 5th Day of April 1786 & that the said
Account or Survey is made out from the lists returned me & from the best infor=
mation I could procure of the Horses of those who neglected or refused to give
in a list thereof in terms of the Notices left with them as aforesaid.
William Greig Surveyor
Transcriber's notes
Year not visible in margin;
Some of the dates are omitted in the text
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).