, Farm horse tax - Volume 13 - Royal Burghs, E326/10/13&destination=/virtual-volumes/volume-images/volume_data-E326-10-13/REX01666?image_number=169){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 |
|---|---|---|---|---|---|---|
| 30 Dec 1797 | David Affleck | 2 | 2 | £0.4.6 | £0.0.10.8 | |
| James Dawson | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| John Lowden | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| John Innes | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Robert Jack | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| John Jack | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| James Laing | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| William McIntosh | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| John Bayne | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| Alexander Bayne | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| James Richard | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| David Brown | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| James Peat | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| William Tod | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| John Scott | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| Andrew Horsburgh | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| James Adam | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Nathan Cornfoot | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| 30 | 30 | £3.7.6 | £0.13.6.0 |
Transcribe other information
46 Pittenweem 169
Report of the Horse Tax, per 37 Geo. III. Cap. 108. within the Royalty of Pittenweem from 5 July 1797 to 5 April 1798 By P. Plenderleath Surveyor
Duty £3.7.6
20 per Cent £0.13.6 = £4.1.0.0
Proof 30 Horses at 2/3 [£0.2.3] £3.7.6
20 per Cent £0.13.6 [Total] £4.1.0.0
Pittenweem 13 February 1798 I Patrick Plenderleath Surveyor aforesaid do hereby Certify that upon careful examination of the foregoing rates and duties I find they amount to the sum of Four Pounds one shilling sterling, and that I this day delivered to John Bayne Collector for said Burgh a full Duplicate of this Account Containing my Oath that the preceedings Inhabitants were duly served with requisition of the dates foresaid and that they were charged according to their own returns or the best Information and that they are liable to pay the Sums set against their several named.
[signed] Patrick Plenderlaith 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).