, Farm horse tax - Volume 13 - Royal Burghs, E326/10/13&destination=/virtual-volumes/volume-images/volume_data-E326-10-13/REX01666?image_number=143){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 |
|---|---|---|---|---|---|---|
| 1797 | Sebastian Henderson Distiller | 2 | 2 | £0.4.6 | £0.0.10.8 | |
| 17 Aug 1797 | James Smith Baker | 1 | 1 | £0.2.3 | £0.0.5.4 | |
| Mr Alexander Napier Mercht. [Merchant] | 5 | 5 | £0.11.3 | £0.2.3.0 | ||
| Peter Clark Farmer | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| Alexander Bell Brewer | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| Provost Clarke | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| 18 Aug 1797 | William Paul | 5 | 5 | £0.11.3 | £0.2.3.0 | |
| Mr Andrew Bartholomew | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| Mr Alexander Learmouth Senr. [Senior] | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| Deacon Morton Baker | 4 | 4 | £0.9.0 | £0.1.9.6 | ||
| James Harvey Farmer | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| Provost Andrew | 10 | 10 | 4 | £1.2.6 | £0.4.6.0 | |
| Robert Miller wright | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Edmond Anderson Senr. [Senior] | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| 17 Aug 1797 | William Hay Farmer | 1 | 1 | £0.2.3 | £0.0.5.4 | |
| William Hamilton Carter | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| John Ewing Carter | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Andrew Lieshman Senr. [Senior] | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Thomas Harvey Carter | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Janet Buchanan | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| George Murray Farmer | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| William Smith Farmer | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| William Anderson Farmer | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Alexander Adam Farmer | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| George Brockly | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| John Duncan Farmer | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Robert Forgie Farmer | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Archibald Harvey Farmer | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| Robert Balderston Baker | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Carry over | 58 | 58 | 4 | £6.10.6 | £1.6.1.2 |
Transcribe other information
38 Linlithgow 143
Survey of the HORSE TAX, per 37 Geo. III. Cap. 108. in the Borough of
Linlithgow from the 5 July 1797 to the 5th April 1798 James Watson 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).