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 |
|---|---|---|---|---|---|---|
| 22 Dec 1797 | Roy Ramsay and Co. [Company] | 3 | 3 | £0.6.9 | 0.1.4.2 | |
| Ramsay Whittell and Co. [Company] | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Andrew Robertson and Co. [Company] | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Hugh Lauson Carrier | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| Robert Murray Carrier | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| John Hog Carrier | 4 | 4 | £0.9.0 | £0.1.9.6 | ||
| 23 Dec 1797 | John Boyle Carrier | 4 | 4 | £0.9.0 | £0.1.9.6 | |
| Joseph Gloag Carrier | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| 19 | 19 | £2.2.9 | £0.8.6.6 | |||
| £2.2.9 | ||||||
| [Total] | £2.11.3.6 |
Transcribe other information
45 Perth 167
A Survey of the Rates and Duties in Work Horses in the Town
of Perth from 5 July 1797 to 5 April 1798 By Laurence Buchan Surveyor
Proof
19 at 2/3 [£0.2.3] £ 2.2.9
£2.2.9 at 20 per Cent £0.8.6.6
[Total] £2.11.3.6
Perth 13 March 1798 I Laurence Buchan Surveyor
aforesaid do hereby certify That upon careful Examination of the
Several Rates and duties I find they amount in whole to Two
Pounds Eleven Shillings three pence six tenth of a penny
Stl. [Sterling] and that upon the 12th last I delivered to Mr Patrick Miller
Collector of the said Duties for the Town aforesaid an Exact Duplicate of
the above Account duly examined and compared with the foregoing
requisitions being left with the foregoing inhabitants or at there dwelling
houses the above Account is agreeable to the information recorded or
requisition returned.
[signed Laurence Buchan 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).