, Farm horse tax - Volume 13 - Royal Burghs, E326/10/13&destination=/virtual-volumes/volume-images/volume_data-E326-10-13/REX01666?image_number=122){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 |
|---|---|---|---|---|---|---|
| Brought over | 53 | 53 | £5.19.3 | £1.3.10.2 | ||
| 26 Oct 1797 | William Gramslaw | 1 | 1 | £0.2.3 | £0.0.5.4 | |
| George Waugh | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Robert Waugh | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Isaac Black | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Robert Learmonth Senior | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Robert Learmonth Junior | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| William Thomson | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Robert Falla | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| John Deans | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| James Douglas | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| Thomas Mather | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Adam Henderson | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| John Haliburton | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Robert Rutherfurd Tanner | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Sum Total | 69 | 69 | £7.15.3 | £1.11.0.0 |
Transcribe other information
122
Proof
69 Horses at 2/3 [£0.2.3] each is £7.15.3
Twenty per Cent thereon £1.16.0.6
Sum Total £9.11.3.6
I George Rodger Surveyor aforesaid do hereby Certify that
upon carefull Examination I find the forgoing duties amount
to the sum of Nine pounds eleven Shillings and three pence six tenths
Sterling and that upon the Twenty Second day of January Instant
I transmitted to Mr Robert Blaikie an exact Duplicate of this
accompt [account] containing my Oath that the preceeding Inhabitants were
duly Served with Requisitions of the dates therein contained
and that they were Charged according to their several Returns
or the best Information.
[Signed] George Rodger Surveyor
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).