, Farm horse tax - Volume 13 - Royal Burghs, E326/10/13&destination=/virtual-volumes/volume-images/volume_data-E326-10-13/REX01666?image_number=133){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 |
|---|---|---|---|---|---|---|
| 21 Jul 1797 | Mr Andrew Muir Mercht [Merchant] | 3 | 2 | 1 | £0.4.6 | £0.0.10.8 |
| Messrs. McLellans Mercht. [Merchant] | 5 | 3 | 2 | £0.6.9 | £0.1.4.2 | |
| John Gordon Carrier | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| Andrew Brown Carrier | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Robert Milligan Carrier | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| Samuel Milligan Carrier | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Samuel Germone Carrier | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| William Kirkpatrick Carrier | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| William Milligan Carrier | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Alexander Kirkpatrick Carrier | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Andrew McLellan | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| James Clark | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Mr Alexander Melville | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| John Thomson Writer | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| John McKenzie Newgarden | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Caleb Grayson Tanner Milburn | 3 | 1 | 2 | £0.2.3 | £0.0.5.4 | |
| Robert Cochran Innkr. [Innkeeper] | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| 33 | 28 | 5 | £3.3.0 | £0.12.7.2 | ||
| John Napier [Auomplant] | 3 | 3 | £0.6.9 | £0.1.4.2 |
Transcribe other information
35 Kirkcudbright 133
Survey of the HORSE TAX, per 37 Geo. III. Cap. 108. in the Burgh of Kirkeud. [Kirkcudbright]
from the 5th day of July 1797 to the 5th day of April 1798. By David McMillan Survr [Surveyor]
Proof. 28 Horses at 2/3 [£0.2.3] is £3.3.0
20 per Cent thereon is £0.12.7.2
[Total] £3.15.7.2
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).