, Horse tax - Volume 8 - Burghs (see 'More info' for burgh details), E326/9/8&destination=/virtual-volumes/volume-images/volume_data-E326-9-8/REX01666?image_number=55){kind=link}
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 |
|---|---|---|---|---|---|
| 19 Oct 1787 | Town of Elgin | ||||
| Doctor Alexander Brodie | 1 | 1 | £0.10.0 | ||
| Mr King Newmill | 1 | 1 | £0.10.0 | ||
| James Knight hirer | 2 | 2 | £1.0.0 | ||
| Thomas Sellar Writer | 1 | 1 | £0.10.0 | ||
| Baillie Alexander Brander | 1 | 1 | £0.10.0 | ||
| William Brodie Esq | 1 | 1 | £0.10.0 | ||
| Provost Brown | 1 | 1 | £0.10.0 | ||
| Mr Alexander Chalmers | 1 | 1 | £0.10.0 | ||
| Sir George Abercrombie | 2 | 2 | £1.0.0 | ||
| James Simpson Mercht [Merchant] | 1 | 1 | £0.10.0 | ||
| Mr Callum Supervisor | 1 | 1 | £0.10.0 | ||
| Robert Mitchel hirer | 1 | 1 | £0.10.0 | ||
| Widdow Tom hirer | 1 | 1 | £0.10.0 | ||
| Doctor Stephen | 1 | 1 | £0.10.0 | ||
| John Jameson Mercht [Merchant] | 1 | 1 | £0.10.0 | ||
| William Alves hirer | 1 | 1 | £0.10.0 | ||
| William Williamson Merch [Merchant] | 1 | 1 | £0.10.0 | ||
| Baillie John Ritchie | 1 | 1 | £0.10.0 | ||
| Mr Gordon Minr [Minister] | 1 | 1 | £0.10.0 | ||
| 21 | 21 | £10.10.0 |
Transcribe other information
A Survey of the Carriage and Horse Tax Arisin in the Town
of Elgin from 5th April 1787 to 5th April 1788 by Patrick McDonald Surveyor
[Page] 55
Prooff
21 Horses @ £0.10.0 each for a year is £10.10.0
I Patrick McDonald Surveyor aforesaid do hereby certify that upon carefull
examination of the foregoing Several rates and duties on Sadle Horses
I find they amount in whole to Ten Pound ten Shillings Sterling
and that upon the Twentieth day of November 1787 I delivered to James
Young Collector of Said duties for the Town of Elgin aforesaid an
exact duplicate of the foregoing acco [account] duly examined and compared with
the foregoing which containd my oath that the foregoing inhabitants were
duly Served with requisitions of the dates aforesaid and that the assess-
-ments are made up from the Lists and answers now in my possession
Patrick McDonald Surveyor
Sworn before me at Forres the 10th Nov [November] 1787 Alexander Grant J.P. [Justice of the Peace]
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).