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 |
|---|---|---|---|---|---|---|
| 18 Sep 1797 | William Moyse (none) | |||||
| Mr James Rutherfoord | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| Mrs Ireland | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Messers Ayton | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| William Balmain | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| Archibald Stark | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| Baillie White | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| James Rymer | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| Andrew Crombie | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| William Reikie | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| Joseph Russel | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| James Duncan | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| Charles Moyse | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| David Wyllie | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| David Moffat Petty cur | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| George Ireland | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| 26 | 26 | £2.18.6 | £0.11.8.4 |
Transcribe other information
33 Kinghorn 127
Survey of the Horse Tax, per 37 Geo. III. Cap. 108. in the Royalty of Kinghorn from 5 July 1797 to 5 April 1798. James Millar Surveyor
Proof 26 Horses at 2/3 [£0.2.3] £2.18.6
20 per Cent £0.11.8.4
[Total] £3.10.2.4
I James Millar Surveyor aforesaid Do hereby Certify that upon careful
Examination of the foregoing Rates and Duties I find that they amount in whole
to the Sum of Three Pounds ten shillings and two pence four tenths... And that
upon the [....... ] Day of January 1798 I delivered to Mr John Hutton Collector of the 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 dwellings Houses of the
dates aforesaid 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).