, Farm horse tax - Volume 13 - Royal Burghs, E326/10/13&destination=/virtual-volumes/volume-images/volume_data-E326-10-13/REX01666?image_number=11){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 | Brot [Brought] forward | 63 | 46 | 17 | £5.3.6 | £1.0.8.4 |
| 23 | George and Andrew Little Annan | 1 | 1 | £0.2.3 | £0.0.5.4 | |
| James Hurst | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| John Henderson Carter | 1 | 1 | £0.0.0 | £0.0.0.0 | ||
| John Lawson Mt [Merchant] | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Robert Irving Mt. [Merchant] | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| George Hardie | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| John Wilkin farmer | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| John Smith farmer | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| John Jackson New Dyke | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| 24 | John Hair Annanhill | 2 | 2 | £0.4.6 | £0.0.10.8 | |
| William Coltart Hillend | 3 | 3 | £0.6.9 | £0.1.4.2 | ||
| Nathanial [Neild] Northfield | 3 | 3 | £0.6.9 | £0.1.4.2 | ||
| James Hope Low Windyknow | 1 | 1 | £0.2.3 | £0.5.4 | ||
| George Irving Low Windyknow | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Peter Carlyle High Windyknow | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| William Thomson Corsehill | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| William Portous Allalee | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| James Pool Williamwood | 6 | 5 | 1 | £0.11.3 | £0.2.3.0 | |
| 93 | 74 | 19 | £8.6.6 | £1.13.3.6 |
Transcribe other information
3 11
Proof
74 horses at £0.2.3 =£8.6.6
19 horses not liable
20 PCent [ per cent] =£1.13.3 6/10
93 Total =£9.19.9 6/10
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).