, 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=32){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 |
|---|---|---|---|---|---|
| Brt [Brought] over | 36 | 36 | £18.0.0 | ||
| 5 Aug 1786 | William Corcan Mercht. [Merchant] | 1 | 1 | £0.10.0 | |
| Joseph Clark | 1 | 1 | £0.10.0 | ||
| William Neilson Smith | 1 | 1 | £0.10.0 | ||
| Peter Thomson | 2 | 2 | £1.0.0 | ||
| John McCullan Smith | 1 | 1 | £0.10.0 | ||
| Andrew Coraik | 1 | 1 | £0.10.0 | ||
| James Borthwick | 1 | 1 | £0.10.0 | ||
| Gilbert Richardson Brewer | 1 | 1 | £0.10.0 | ||
| David Neuil | 1 | 1 | £0.10.0 | ||
| Mr William Mcdoual Bankier | 1 | 1 | £0.10.0 | ||
| Capt [Captain] Ridoch | 1 | 1 | £0.10.0 | ||
| John McWilliam Smith | 1 | 1 | £0.10.0 | ||
| 49 | 49 | £24.10.0 |
Transcribe other information
[Page] 32
Survey of the [Carriage and Horse Tax.] Continued
2d [second]
Proof 49 Horses at 10/- [£0.10.0] Each is £24.10.0
I William Currie Surveyor aforesaid do hereby certify that upon careful
examination of the foregoing sevl. [several] rates and duties I find the amount
whole to twenty four pounds ten shillings and that upon the 22nd day of
December 1786 I delivered to Mr Francis Maxwell Colltr. [Collector] of the said [duties]
for the Burgh aforesaid an exact duplicate of the foregoing which
contained my Oath that notices were left with the sevl [several] inhabitants
or at their dwelling houses of the date annexed to their respective names
that were to be charged with the sums hereby certified to be due
from them.
William Currie
John Alves J.P. [Justice of the Peace]
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).