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 |
|---|---|---|---|---|---|
| 23 --1787 | Burgh of Wigtoun | ||||
| Alexander Burton | 1 | 1 | £0.10.0 | ||
| William McConnel Esqr. | 1 | 1 | £0.10.0 | ||
| John Brown Comptroller | 1 | 1 | £0.10.0 | ||
| John Dun | 1 | 1 | £0.10.0 | ||
| Mr Robert Murray | 1 | 1 | £0.10.0 | ||
| Mr Robert Ferguson | 1 | 1 | £0.10.0 | ||
| Mr James McColm | 2 | 2 | £1.0.0 | ||
| 8 | 8 | £4.0.0 | |||
| Proof 8 Horses at 10/- [£0.10.0] each is £4.0.0 |
Transcribe other information
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[Page] 137
Survey of the Carriage & Horse Tax. in the Burgh of Wigton
from the 5th. April 1787 to 5th. April 1788. by Anthony Macmillan Surveyor.
I Anthony Macmillan Surveyor aforesaid do hereby certify that upon careful
examination of the foregoing Several rates & Duties I find they amount in
whole to the sum of Four Pounds Sterling and that upon the Seventh
- day of January one thousand seven hundred eighty eight years I
delivered to John McKairly Collector of the said Duties for the Burgh
aforesaid an exact Duplicate of the foregoing which contained my oath
that requisitions were delivered to or left within the dwelling places
of the Several Persons chargeable with the said Duties etc. thereby certified
to be due from them - Anthony Macmillan
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).