, Farm horse tax - Volume 13 - Royal Burghs, E326/10/13&destination=/virtual-volumes/volume-images/volume_data-E326-10-13/REX01666?image_number=13){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 |
|---|---|---|---|---|---|---|
| 6 Nov 1797 | Mr Mercer Anstruther | 4 | 4 | £0.9.0 | £0.1.9.6 | |
| Mr James Rodger | 6 | 4 | 2 | £0.9.0 | £0.1.9.6 | |
| Captain Cunninghame | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Baillie Gray | 6 | 6 | £0.13.6 | £0.2.8.4 | ||
| James Watson | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| David Tod Anstr. [Anstruther] Miln | 4 | 4 | £0.9.0 | £0.1.9.6 | ||
| James Horsburgh | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| John Robertson | 4 | 4 | £0.9.0 | £0.1.9.6 | ||
| David Mitchell | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| Alexander Henderson | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| Robert Taylor | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| James Swire | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Alexander Watson | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| Alexander Tenant | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| 40 | 38 | 2 | £4.5.6 | £0.17.1.2 |
Transcribe other information
3 Anstruther Easter 13
Report of the HORSE TAX, per 37 Geo.111. Cap. 108. within the Royalty of Anstruther Easter from 5th July 1797 to 5 April 1798
Proof 38 Horses @ £0.2.3 [=] £4.5.6
20 P.Cent [Percent] £0.17.1.2
[Total] £5.2.7.2
Pittenweem 13 July 1798 I Patrick Plenderleath Surveyor aforesaid do hereby Certify that upon careful examination of the foregoing rates
and duties I find the same Amount to five pounds two shillings & seven pence two tenths Sterling And that I this day, delivered to
James Mercer Collector for the Burgh of Anstruther Easter an exact Duplicate of the foregoing account containing my Oath that the preceeding Inhabitants were to be charged According to their own Returns or the best information, that they were duly served with requisitions of the above date and that they were liable to pay the sums set against each of their names.
[Signed] P Plenderleath 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).