, Farm horse tax - Volume 13 - Royal Burghs, E326/10/13&destination=/virtual-volumes/volume-images/volume_data-E326-10-13/REX01666?image_number=130){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 | 52 | 52 | £5.17.0 | £1.3.4.8 | ||
| George Dowie | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| Alexander Wilson Pans | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Thomas Brown | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| George Hutchison | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| David Wemyss Brewer | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| James Nairne | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| William Barclay | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Robert Ferguson | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| William Howard | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Robert Mitchelson | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| James Smith | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| David Moyes | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| John Henderson Senr. [Senior] | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| James Hutchison | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| James Pithie | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| John Anderson Pans | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| John Mudie | 4 | 4 | £0.9.0 | £0.1.9.6 | ||
| 74 | 74 | £8.6.6 | £1.13.3.6 |
Transcribe other information
130
Proof 74 Horses at 2/3 [£0.2.3] £8.6.6
20 per Cent £1.13.3.6
£9.19.9.6
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
Nine pounds nineteen shillings nine pence six tenths of a penny Sterling. And
that upon the [date missing] Day of [date missing] I delivered to Mr William Drysdale
Collector of the Duties for the said Burgh as will appear from his rect. [receipt] an exact
duplicate of the foregoing account which contained my Oath that Notices were
left with the several Inhabitants or at their dwelling houses of the dates aforesaid
that they were to be charged with the Duties 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).