, Farm horse tax - Volume 13 - Royal Burghs, E326/10/13&destination=/virtual-volumes/volume-images/volume_data-E326-10-13/REX01666?image_number=116){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 | Forward | 51 | 51 | £5.14.9 | £1.2.11.4 | |
| 26 Oct 1797 | John Maclennan | 1 | 1 | £0.2.3 | £0.0.5.4 | |
| Alexander Hosack | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| Kenneth Maclennan | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| John Ross Taylor | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| John Cameron New Street | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| Alexander Clark | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| Kenneth Cameron | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| John Fraser | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| Roderick MacRae | 2 | 2 | £0.4.6 | £0.0.10..8 | ||
| Duncan Calder | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Hugh Suter | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Donald MacDonald | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| John Munro Lochgorm | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| Alexander Ritchie | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| Alexander Bain | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| John Hosack | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| John Ross Vinr [Vintner] Castle Street | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| Donald MacGurman Hill | 3 | 3 | £0.6.9 | £0.1.4.2 | ||
| John Robertson Hill | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| John MacKenzie | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| 86 | 86 | £9.13.6 | £1.18.8.4 |
Transcribe other information
116
Proof viz.
86 Horses @ 2/3 [£0.2.3] Each is £9.13.6
20 p [per] Cent on 86 Horses per 37 G3 is £1.18.8 4
[Total] £11.12.2 4
I John Rose Surveyor aforesaid Do hereby Certify That upon
Careful Examination I Find the foregoing Duties amount to Eleven
pounds twelve Shillings and twopence four tenths Sterling and I hereby
Make oath that the preceding Inhabitants are Charged from Inspection
and the best Information
[signed] John Rose Surveyor
[signed] John Fraser J.P. [Justice of the Peace]
Sworn Before Me Att Nairn
the Eight day of January 1798
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).