, Farm horse tax - Volume 13 - Royal Burghs, E326/10/13&destination=/virtual-volumes/volume-images/volume_data-E326-10-13/REX01666?image_number=102){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 |
|---|---|---|---|---|---|---|
| 9,11 & 12 Oct 1797 | 15th Division | |||||
| George McGregor | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| Robert Peat | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| William Pollock | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Daniel Newham | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| 6 | 6 | £0.13.6 | £0.2.8.4 | |||
| 12 & 14 Oct 1797 | 16th Division | |||||
| William Pinkerton | 3 | 3 | £0.6.9 | £0.1.4.2 | ||
| John Gardner | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| Alexander Galloway | 3 | 3 | £0.6.9 | £0.1.4.2 | ||
| 8 | 8 | £0.18.0 | £0.3.7.2 | |||
| 14 & 17 Oct 1797 | 17th Division | |||||
| Robert Scott Junr. [Junior] | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| James Lang | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Thomas Callender | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| John Carlile | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| James Neilson | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| William Learmouth | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Georg Bower | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| foreward | 8 | 8 | £0.18.0 | £0.3.7.2 |
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).