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 | Baillie John Taylor Merchant | 3 | 3 | £0.6.9 | £0.1.4.2 | |
| 23 Sep 1797 | Mr Ninian Paton Merchant | 2 | 2 | £0.4.6 | £0.0.10.8 | |
| Robert Wilson Baker | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| Thomas Miller Brewer | 3 | 3 | £0.6.9 | £0.1.4.2 | ||
| Walter Wilson Baker | 3 | 3 | £0.6.9 | £0.1.4.2 | ||
| Thomas Robert Baker | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Peter Cuzine Flesher | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| James Dowie Flesher | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| Widow Girdwood Flesher | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| John Meikle Carter | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Robert Crooket Carter | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| 25 Sep 1797 | James Hamilton Carter | 1 | 1 | £0.2.3 | £0.0.5.4 | |
| Totall | 23 | 23 | £2.11.9 | £0.10.4.2 |
Transcribe other information
47 Queensferry 173
Survey of the HORSE TAX, per 37 Geo. III. CAP. 108. in the Borough
of Queensferry from the 5 July 1797 to the 5 April 1798. James Watson Surveyor
Proof
23 Horses @ 2/3 [£0.2.3] each £2.11.9
to the 20 per Cent thereon £0.10.4.2
Totall £3.2.1.2
I James Watson Surveyor aforesaid do hereby Certify that upon careful
examination of the foregoing Rates and Duties I find they amount in whole
to the sum of Three pounds two shillings and one penny two tenths Stl. [Sterling]
And that upon the Twenty fourth day of November last I delivered
to Mr Robert Murray Collector for the said Borough of Queensferry
an exact Dupplicate of the foregoing Survey which contained my Oath
that the several persons before named were duly served with
Requisition and notices whereby they were to be charged with the
serveral Duties hereby certified to be due by them
[signed by James Watson, Surveyor
Linlithgow 5th Dec 1797
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).