, Farm horse tax - Volume 13 - Royal Burghs, E326/10/13&destination=/virtual-volumes/volume-images/volume_data-E326-10-13/REX01666?image_number=155){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 | William Grant Esqr. | 1 | 1 | £0.2.3 | £0.0.5.4 | |
| Mr Alexander Hay Writer | 3 | 1 | 2 | £0.2.3 | £0.0.5.4 | |
| Mr John Clark Mercht. [Merchant] | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| Mr Lachlan MacKay | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| John Clark farmer | 3 | 2 | 1 | £0.4.6 | £0.0.10.8 | |
| Colin Rose Baker | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Hugh MacHardy Smith | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| John Fraser Farmer | 3 | 2 | 1 | £0.4.6 | £0.0.10.8 | |
| David Davidson Esq Balblair | 6 | 6 | £0.12.0 | £0.2.4.8 | ||
| Mr John Glass Broadly | 3 | 1 | 2 | £0.2.3 | £0.0.5.4 | |
| Alexander McRitchie Crook | 4 | 2 | 2 | £0.4.6 | £0.0.10.8 | |
| Hugh McIntosh Farmer | 2 | 1 | 1 | £0.2.3 | £0.0.5.4 | |
| James Fletcher Farmer | 2 | 1 | 1 | £0.2.3 | £0.0.5.4 | |
| John Calder Farmer | 2 | 1 | 1 | £0.2.3 | £0.0.5.4 | |
| James Calder Farmer | 2 | 1 | 1 | £0.2.3 | £0.0.5.4 | |
| Robert Fraser Farmer | 2 | 1 | 1 | £0.2.3 | £0.0.5.4 | |
| Widow Miller Farmer | 2 | 1 | 1 | £0.2.3 | £0.0.5.4 | |
| Alexander Watson Farmer | 3 | 1 | 2 | £0.2.3 | £0.0.5.4 | |
| Alexander MacPherson Hyrer | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Agnes MacKintosh | 2 | 1 | 1 | £0.2.3 | £0.0.5.4 | |
| Widow Campbell Milntown | 4 | 2 | 2 | £0.4.6 | £0.0.10.8 | |
| Alexander Tulloch Hyrer | 3 | 2 | 1 | £0.4.6 | £0.0.10.8 | |
| Alexander Bremner Wheelwright | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| 56 | 36 | 20 | £4.1.0 | £0.16.2.4 |
Transcribe other information
41 NAIRN 155
A Survey of the HORSE TAX, per 37 Geo. III. Cap. 108 In the Burgh of
Nairn for Nine Months Preceeding 5 April 1797 by Robert Flyter assistant Surveyor
Proof
36 Horses @2/3 [£0.2.3] each £4.1.0
Twenty per Cent thereon £0.16.2.4
Total Duty for 9 months £4.17.2.4
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).