, Farm horse tax - Volume 13 - Royal Burghs, E326/10/13&destination=/virtual-volumes/volume-images/volume_data-E326-10-13/REX01666?image_number=10){kind=link}
Volume contents
- 1 - Burghs , Aberdeen
- 9 - Burghs , Annan
- 13 - Burghs , Anstruther Easter
- 15 - Burghs , Anstruther Wester
- 17 - Burghs , Arbroath
- 21 - Burghs , Ayr
- 25 - Burghs , Banff
- 31 - Burghs , Brechin
- 33 - Burghs , Burntisland
- 35 - Burghs , Crail
- 37 - Burghs , Cullen
- 41 - Burghs , Cupar
- 45 - Burghs , Dingwall
- 47 - Burghs , Dumbarton
- 51 - Burghs , Dumfries
- 59 - Burghs , Dunbar
- 63 - Burghs , Dundee
- 67 - Burghs , Dunfermline
- 71 - Burghs , Dysart
- 73 - Burghs , Edinburgh
- 77 - Burghs , Elgin
- 81 - Burghs , Forfar
- 86 - Burghs , Forres
- 89 - Burghs , Fortrose
- 93 - Burghs , Glasgow
- 107 - Burghs , Haddington
- 111 - Burghs , Bervie (Inverbervie)
- 113 - Burghs , Inverkeithing
- 115 - Burghs , Inverness
- 119 - Burghs , Irvine
- 121 - Burghs , Jedburgh
- 125 - Burghs , Kilrenny
- 127 - Burghs , Kinghorn
- 129 - Burghs , Kirkcaldy
- 133 - Burghs , Kirkcudbright
- 135 - Burghs , Lanark
- 139 - Burghs , Lauder
- 143 - Burghs , Linlithgow
- 147 - Burghs , Lochmaben
- 151 - Burghs , Montrose
- 155 - Burghs , Nairn
- 159 - Burghs , New Galloway
- 161 - Burghs , North Berwick
- 165 - Burghs , Peebles
- 167 - Burghs , Perth
- 169 - Burghs , Pittenweem
- 173 - Burghs , Queensferry
- 177 - Burghs , Renfrew
- 181 - Burghs , Rothesay
- 185 - Burghs , Rutherglen
- 189 - Burghs , Sanquhar
- 191 - Burghs , Selkirk
- 193 - Burghs , Stirling
- 197 - Burghs , Stranraer
- 201 - Burghs , Tain
- 203 - Burghs , Whithorn
- 206 - Burghs , Wigtown
| Date | Masters/mistresses names | Number of horses | Horses liable in duty | Horses not liable | Duty | 20% per 37 George III |
|---|---|---|---|---|---|---|
| 1797 | Brought forward | 36 | 21 | 15 | £2.7.3 | £0.9.5.7 |
| 23 Oct 1797 | David Johnstone Annan | 2 | 2 | £0.4.6 | £0.0.10.8 | |
| Thomas Dickson Mt [Merchant] | 2 | 1 | 1 | £0.2.3 | £0.0.5.4 | |
| Robert Turnbull | 1 | 1 | £0.0.2.3 | £0.0.5.4 | ||
| William Harkness | 2 | 1 | 1 | £0.2.3 | £0.0.5.4 | |
| George Kerr | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Benjamin Irving | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Gavin Irving | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| John Foot Writer | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Charles Tennant | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| John Keay | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Isaac Moorhouse | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| John Little Writer | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| John Irving mason | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Michael Robieson | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| George Haugh baker | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| John Bell Carter | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Andrew Johnston | 3 | 3 | £0.6.9 | £0.1.4.2 | ||
| Adam Brown | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| John Johnstone Murrayfield yo. [younger] | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| Simon Scott | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Revd. [Reverend] Mr Moncrieff | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| forward | 63 | 46 | 17 | £5.3.6 | £1.0.8.4 |
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Scottish Exchequer (Tax Records), Farm horse tax - Volume 13 - Royal Burghs, E326/10/13
Volume 13 contains farm horse tax information for many of the royal burghs in Scotland.
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).