, Farm horse tax - Volume 13 - Royal Burghs, E326/10/13&destination=/virtual-volumes/volume-images/volume_data-E326-10-13/REX01666?image_number=113){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 |
|---|---|---|---|---|---|---|
| 26 Nov 1797 | Duncan Montgomerie | 2 | 2 | £0.4.6 | £0.0.10.8 | |
| Archibald McNab | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| John Meiklejohn | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| David Auld | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| John Durie | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| William Miller | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| David Lawson Smith | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Robert Inch | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| Peter Miller | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| James Callum | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| Mr. Todd Tanner | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Mr Barr Vintner | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| James Glen | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| John Cant | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| J. Auld Butcher | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| James Lindsay | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| William Anderson | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| James Adamson | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Ralph Wilson | 3 | 3 | £0.6.9 | £0.1.4.2 | ||
| 30 | 30 | £3.7.6 | £0.13.6.0 |
Transcribe other information
28 Inverkeithing 113
Survey of the HORSE TAX, per 36 Geo. III. Cap. 108. in the Royalty of
Inverkeithing from 5 July 1797 to 5 Apr 1798 James Millar Surveyor
Proof 30 Horses at 2/3 [£0.2.3] each £3.7.6
20 per Cent £0.13.6 [Total] £4.1.0
Duty £3.7.6
20 per Cent £0.13.6 [Total] £4.1.0
I James Millar Surveyor aforesaid Do hereby Certify that upon careful Examination
of the foregoing Rates and Duties I find they amount in whole to the Sum of Four
pounds one Shilling Sterl. [Sterling] and that upon the [date missing] Day of [date missing] I
delivered to Mr [name missing] Collector of the said Duties for the Burgh
aforesaid an exact duplicate of the above Account which contained my Oath that
Notices were left with the several Inhabitants or at their dwelling Houses of the Date
that they were to be charged with the Sums hereby Certified to be due from them
[signed] James Millar Surveyor
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).