Volume contents
- 1 - 1787-8 Burghs , Aberdeen
- 5 - 1787-8 Burghs , Annan
- 9 - 1787-8 Burghs , Arbroath
- 11 - 1787-8 Burghs , Ayr
- 15 - 1787-8 Burghs , Banff
- 17 - 1787-8 Burghs , Brechin
- 21 - 1787-8 Burghs , Campbeltown
- 23 - 1787-8 Burghs , Cullen
- 27 - 1787-8 Burghs , Cupar
- 31 - 1787-8 Burghs , Dumbarton
- 33 - 1787-8 Burghs , Dumfries
- 37 - 1787-8 Burghs , Dunbar
- 39 - 1787-8 Burghs , Dundee
- 43 - 1787-8 Burghs , Dunfermline
- 45 - 1787-8 Burghs , Dysart
- 47 - 1787-8 Burghs , Edinburgh
- 57 - 1787-8 Burghs , Forfar
- 59 - 1787-8 Burghs , Forres
- 65 - 1787-8 Burghs , Glasgow
- 77 - 1787-8 Burghs , Haddington
- 79 - 1787-8 Burghs , Inveraray
- 85 - 1787-8 Burghs , Jedburgh
- 89 - 1787-8 Burghs , Kinghorn
- 91 - 1787-8 Burghs , Kirkcaldy
- 95 - 1787-8 Burghs , Kirkwall
- 99 - 1787-8 Burghs , Lauder
- 101 - 1787-8 Burghs , Linlithgow
- 103 - 1787-8 Burghs , Lochmaben
- 105 - 1787-8 Burghs , Montrose
- 107 - 1787-8 Burghs , North Berwick
- 109 - 1787-8 Burghs , Peebles
- 111 - 1787-8 Burghs , Perth
- 117 - 1787-8 Burghs , Queensferry
- 119 - 1787-8 Burghs , Renfrew
- 121 - 1787-8 Burghs , Rothesay
- 123 - 1787-8 Burghs , Rutherglen
- 125 - 1787-8 Burghs , St Andrews
- 127 - 1787-8 Burghs , Sanquhar
- 129 - 1787-8 Burghs , Selkirk
- 131 - 1787-8 Burghs , Stirling
- 133 - 1787-8 Burghs , Stranraer
- 137 - 1787-8 Burghs , Wigtown
| Date | Masters/mistresses names and designations | Actual # | Carriage horses <br>(10s each) | Saddle horses <br>(10s each) | Duty |
|---|---|---|---|---|---|
| 13 Sep 1787 | William Swinton | 2 | 2 | £1.0.0 | |
| Hugh Dalrymple Esqr. | 4 | 2 | 2 | £2.0.0 | |
| Archibald Lauder | 1 | 1 | £0.10.0 | ||
| Capt. [Captain] James Dalrymple | 2 | 2 | £1.0.0 | ||
| James Manderson | 1 | 1 | £0.10.0 | ||
| Charles Dalrymple Esqr. | 1 | 1 | £0.10.0 | ||
| Alexander Stein | 1 | 1 | £0.10.0 | ||
| James Sommerville | 1 | 1 | £0.10.0 | ||
| Andrew Thomson Butcher | 1 | 1 | £0.10.0 | ||
| 14 | 3 | 11 | £7.0.0 | ||
| Proof 3 Carriage Horses at £0.10.0 | £1.10.0 | ||||
| Proof 11 Saddle Horses at £0.10.0 is | £5.10.0 | ||||
| £7.0.0 |
Transcribe other information
[Page] 107 - 41
Survey of the Carriage and Horse Tax. in the Royalty of
North Berwick for the year ending 5 April 1788 by William Johnstone Surveyor.
I William Johnstone Surveyor aforesaid do hereby Certify that upon carefull examination of the
above duties I find they amount to Seven pounds Sterling And that upon the --
November (1787) I delivered to Henry Nelson Collector of said duties for the Royalty of North Ber:
:berwick an exact duplicate of of this accompt duely examined & Compered And which contained
my Oath that the above Inhabitants were duely served with Requisitions of the above date
and that they were charged according to their answers thereto or according to my knowledge and
belief that they were liable in said duties.
William Johnstone Surveyor
Scottish Exchequer (Tax Records), Horse tax - Volume 8 - Burghs (see 'More info' for burgh details), E326/9/8
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, Cullen, Crail, Cupar, Dingwall, Dumbarton, Dumfries, Dunbar, Dundee, Dunfermline, Dysart, Edinburgh, Elgin, Forfar, Forres, Fortrose and Rosemarkie, Glasgow, Haddington, Inverary, Inverkeithing, Irvine, Jedburgh, Kilrenny, Kinghorn, Kirkcaldy, Kirkcudbright, Kirkwall, Lanark, Linlithgow, Lochmaben, Montrose, North Berwick, Peebles, Perth, Pittenweem, Queensferry (South Queensferry), Renfrew, Rothesay, Rutherglen, St Andrews, Sanquhar, Selkirk, Stirling, Stranraer, Tain, and Wigtown, between the 5th of April 1787 until the 5th of April 1788.
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).