, Farm horse tax - Volume 13 - Royal Burghs, E326/10/13&destination=/virtual-volumes/volume-images/volume_data-E326-10-13/REX01666?image_number=101){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 |
|---|---|---|---|---|---|---|
| 24.25 & 26 Sep 1797 | 12th Division | |||||
| Peter Buchanan | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| James Hunter | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| Robert Archibald | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| William Meikle | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Walter Mitchell | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| Hugh Black | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Mrs Allan | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| 10 | 10 | £1.2.6 | £0.4.6.0 | |||
| 29 & 30 Sep 1797 | 13th Division | |||||
| 5 & 6 Oct 1797 | John McKechnie | 1 | 1 | £0.2.3 | £0.0.5.4 | |
| Walter McEwan | 8 | 8 | £0.18.0 | £0.3.7.2 | ||
| Allan McAulay | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| James Monach | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| Richard Allan Junr. [Junior] | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Mrs Durie | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| 16 | 16 | £1.16.0 | £0.7.2.4 | |||
| 8 & 9 Oct 1797 | 14th Division | |||||
| Maurice Murray | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| William Jaffrey & Co. [Company] | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Gilbert Hamilton | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| 3 | 3 | £0.6.9 | £0.1.4.2 |
Transcribe other information
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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).