, Farm horse tax - Volume 13 - Royal Burghs, E326/10/13&destination=/virtual-volumes/volume-images/volume_data-E326-10-13/REX01666?image_number=161){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 |
|---|---|---|---|---|---|---|
| 5 Sep 1747 | Capt [Captain] James Dalrymple | 6 | 6 | £0.13.6 | £0.2.8.4 | |
| James Yorkston | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| James Harmen | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Andrew Thomson | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| George Rammage | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Petter Mack | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| William Manderson | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| Thomas Bamber | 3 | 3 | £0.6.9 | £0.1.4.2 | ||
| Robert Brockie | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| James Walker | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Robert Burn | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Robert Berham | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| 21 | 21 | £2.7.3 | £0.9.5.4 |
Transcribe other information
43 North Berwick 161
Survey of the HORSE TAX, per 37. Geo. III. Cap. 108 in the Royalty of North Berwick
from the 5 July 1797 to the 5 April 1798.
Proof
21 Horses @ 2/[3] [£0.2.3] £2.7.3
20 per Cent on £2.7.3 is £0.9.5.4
[Total] £2.16.8.4
I John Menzies Surveyor do hereby Certify that upon Carefull
examination of the foregoing Rates and duties I find that they amount
on the whole to the sum two pounds sixteen shillings Eight pence
and four tenths sterling and that upon the ninth day of October
I delivered to Francis Buchan Collector of these duties an ixact
duplicate of this account duly examined and Compared which
Contained my oath that Requisitions were sent to the foregoing
Inhabitants of the preceeding date and they were charged
the sums annexed to each of their names according to the answers they
made said Requisitions or according to my knowledge and belief
that they were liable in these duties
[signed] John Menzies 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).